Marinja Company uses job order costing. The following data summarize the operations related to production for May: May 1 Materials purchased on account, $320,000. 2 Materials requisitioned, $292,100, of which $8,600 was for general factory use. 31 Factory labor used, $487,500 of which $33,000 was indirect. 31 Other costs incurred on account for factory overhead, $610,000; selling expenses, $142,000; and administrative expenses, $105,000. 31 Prepaid expenses expired for factory overhead were $22,000; for sel