Present entries to record the following summarized operations related to production for a company using a job order cost system: A. Materials purchased on account - $219000 B. Prepaid expenses paid by cash - $12,200 C. Materials requisitioned: For production orders - $153,700 For general factory use - $2,700 D. Company labor for month:? Direct Labor - 141300 Indirect Factory Labor-12000 Sales Salaries-8000

Office Salaries-5000 E. Depreciation on factory equipment - $37,000 F. Expiration of prepaid expenses, Chargeable to factory - $6,100 G. Factory overhead costs incurred on account - $67,000 H. Factory overhead applied at 135% of direct labor - ? I. Jobs finished - $415,300 J. Jobs shipped to customers: cost, $412,000; Selling price - $638,000