Entries for costs in job order costing

Marinja Company uses job order costing. The following data summarize the operations related to production for May:

a. Materials purchased on account, $320,0000.

b. Materials requisitioned, $292,100, of which $8,600 was for general factory use.

c. Factory labor used, $487,500 of which $33,000 was indirect.

d. Other costs incurred on account for factory overhead, $610,000; selling expenses, $142,000; and administrative expenses, $105,000.

e. Prepaid expenses expired for factory overhead were $22,000; for selling expenses, $5,000; and for administrativeexpenses, $4,000.

f. Depreciation of office building was $29,000; of office equipment, $6,500; and of factory equipment, $68,000.

g. Factory overhead costs applied to jobs, $712,000.

h. Jobs completed, $1,426,000.

i. Cost of goods sold, $1,378,000.

Instructions: Journalize the entries to record the summarized operations.