Instructions Barnes Company uses a job order cost system. The following data summarize the operations related to production for October: October 1 Materials purchased on account, $315,500. Materials requisitioned, $290, 100, of which $8,150 was for general factory use. Factory labor used, $489,500, of which $34,200 was indirect. Other costs incurred on account for factory overhead, $600,000; selling expenses, $150,000; and administrative expenses, $100,000. 2 31 31 31 31 Prepaid expenses expired for factory overhead were $18,000; for selling expenses, $6,000; and for administrative expenses, $5,000. Depreciation of office building was $30,000; of office equipment, $7,500; and of factory equipment, $60,000.

Barnes Company uses a job order cost system. The following data summarize the operations related to production for October: October 1 Materials purchased on account, $315,500. 2 Materials requisitioned, $290,100, of which $8,150 was for general factory use. 31 Factory labor used, $489,500, of which $34,200 was indirect. 31 Other costs incurred on account for factory overhead, $600,000; selling expenses, $150,000; and administrative expenses, $100,000. 31 Prepaid expenses expired for factory overhead were $18,000; for selling expenses, $6,000; and for administrative expenses, $5,000. 31 Depreciation of office building was $30,000; of office equipment, $7,500; and of factory equipment, $60,000. Barnes Company uses a job order cost system. The following data summarize the operations related to production for October: October 1 Materials purchased on account, $315,500. 2 Materials requisitioned, $290,100, of which $8,150 was for general factory use. 31 Factory labor used, $489,500, of which $34,200 was indirect. 31 Other costs incurred on account for factory overhead, $600,000; selling expenses, $150,000; and administrative expenses, $100,000. 31 Prepaid expenses expired for factory overhead were $18,000; for selling expenses, $6,000; and for administrative expenses, $5,000. 31 Depreciation of office building was $30,000; of office equipment, $7,500; and of factory equipment, $60,000