Journalize the following job order costing transactions:

1. Materials purchased on account $177,000

2. Materials requisitioned:

For production $162,500 For general factory $8,800

3. Factory labor used:

For production: $140,800 For general factory $10,000

4. Depreciation of factory equipment $39,000

5. Other factory expenses on account $53,000

6. Factory overhead is to be applied using machine hours. Estimated factory overhead costs are $100,000 and machine hours are estimated at 10,000. Apply factory overhead if 9,856 direct machine hours are used.

7. Jobs finished $407,000

8. Jobs shipped to customers:

cost = $395,000 and selling price = $575,500