Munson Co. uses a job order cost system. The following data summarize the operations related to production for July: July 1 2 Materials purchased on account, $644,380. Materials requisitioned, $670,250, of which $71,770 was for general factory use. 31 Factory labor used, $637,900, of which $88,640 was indirect. 31 Other costs incurred on account for factory overhead, $142,060; selling expenses, $238,560; and administrative expenses, $151,300. 31 Prepaid expenses expired for factory overhead were $29,450; for selling expenses, $27,540; and for administrative expenses, $18,720. Depreciation of office building was $84,480; of office equipment, $43,730; and of factory equipment, $32,270. 31 31 31 Factory overhead costs applied to jobs, $379,790. Jobs completed, $988,380. Cost of goods sold, $921,340