Instructions Chart of Accounts Journal 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, $603,850. 2 Materials requisitioned, $641,100, of which $75,300 was for general factory use. 31 Factory labor used, $688,540, of which $90,730 was indirect. 31 Other costs incurred on account for factory overhead, $154,470, selling expenses, $234,760, and administrative expenses, $145,220 31 Prepaid expenses expired for factory overhead were $30.340; for selling expenses, $27,590; and for administrative expenses, $18,760 31 Depreciation of office building was $86,990 of office equipment, $41,730, and of factory equipment, $32,800, 31 Factory overhead costs applied to jobs, $363,550