PR 16-1A Entries for costs in a job order cost system Obj. 2 Barnes Company uses a job order cost system. The following data summarize the operations related to production for October: a. Materials purchased on account, $315,500. b. Materials requisitioned, $290,100, of which 58,150 was for general factory use. (Continued) c. Factory labor used, 5489,500 of which 534,200 was indirect. d. Other costs incurred on account for factory overhead. 5600,000 ; selling expenses, 5150,000 ; and administrative expenses, 5100,000 . e. Prepaid expenses expired for factory overhead were $18,000; for selling expenses, 56,000 ; and for administrative expenses, 55,000. 1. Depreciation of office building was 530,000 , of office equipment, 57,500 , and of factory equipment, 560,000 . g. Factory overhead costs applied to jobs, $711,600. h. Jobs completed, 51,425,000, i. Cost of goods sold, 51,380,000. Instructions Journalize the entries to record the summarized operations