Marina Company uses job order costing. The following data summarize the operations related to production for May: May 1 Materials purchased on account, $663,320. 2 Materials requisitioned, $618,780, of which $71,310 was for general factory use. 31 Factory labor used, $640,350, of which $88,200 was indirect. 31 Other costs incurred on account for factory overhead, $140,430; selling expenses, $245,050; and administrative expenses, $145,440. 31 Prepaid expenses expired for factory overhead were $30,100; for selling expenses, $27,880; and for administrative expenses, $18,590. 31 Depreciation of office building was $86,490; of office equipment, $45,350; and of factory equipment, $30,880. 31 Factory overhead costs applied to jobs, $365,760. 31 Jobs completed, $1