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	$167,000
(b)	Prepaid expenses incurred on account	12,200
(c)	Materials requisitioned:
	For production orders	153,700
	For general factory use	2,700
(d)	Factory labor used:
	On production orders	141,300
	For general factory purposes	12,000
(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, based on machine hours	105,300
(i)	Jobs finished	415,300
(j)	Jobs shipped to customers: cost, $412,000;
	selling price	638,000