Royal Technology Company uses a job order cost system. The following data summarize the operations related to production for March:

1. Materials purchased on account, $654,320.
2. Materials requisitioned, $549,630, of which $71,450 was for general factory use.
3. Factory labor used, $673,950, of which $128,050 was indirect.
4. Other costs incurred on account for factory overhead, $157,040; selling expenses, $242,100; and administrative expenses, $143,950.
5. Prepaid expenses expired for factory overhead were $30,100; for selling expenses, $25,520; and for administrative expenses, $18,320.
6. Depreciation of factory equipment was $30,100; of office equipment, $44,490; and of office building, $87,680.
7. Factory overhead costs applied to jobs, $372,960.
8. Jobs completed, $863,700.
9. Cost of goods sold, $837,530.

Required:

Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank.

a. Materials purchased on account, $654,320.

Entry	Description	Debit	Credit
a.	Materials	654,320	fill in the blank 3
	Accounts Payable	fill in the blank 5	654,320

b. Materials requisitioned, $549,630, of which $71,450 was for general factory use.

Entry	Description	Debit	Credit
b.	Work in Process	fill in the blank 8	fill in the blank 9
	Factory Overhead	fill in the blank 11	fill in the blank 12
	Materials	fill in the blank 14	fill in the blank 15

c. Factory labor used, $673,950, of which $128,050 was indirect.

Entry	Description	Debit	Credit
c.	Work in Process	fill in the blank 17	fill in the blank 18
	Factory Overhead	fill in the blank 20	fill in the blank 21
	Wages Payable	fill in the blank 23	fill in the blank 24

d. Other costs incurred on account for factory overhead, $157,040; selling expenses, $242,100; and administrative expenses, $143,950.

Entry	Description	Debit	Credit
d.	Factory Overhead	fill in the blank 26	fill in the blank 27
	Selling Expenses	fill in the blank 29	fill in the blank 30
	Administrative Expenses	fill in the blank 32	fill in the blank 33
	Accounts Payable	fill in the blank 35	fill in the blank 36

e. Prepaid expenses expired for factory overhead were $30,100; for selling expenses, $25,520; and for administrative expenses, $18,320.

Entry	Description	Debit	Credit
e.	Factory Overhead	fill in the blank 38	fill in the blank 39
	Selling Expenses	fill in the blank 41	fill in the blank 42
	Administrative Expenses	fill in the blank 44	fill in the blank 45
	Prepaid Expenses	fill in the blank 47	fill in the blank 48

f. Depreciation of factory equipment was $30,100; of office equipment, $44,490; and of office building, $87,680.

Entry	Description	Debit	Credit
f.	Factory Overhead	fill in the blank 50	fill in the blank 51
	Depreciation Expense-Office Equipment	fill in the blank 53	fill in the blank 54
	Depreciation Expense-Office Building	fill in the blank 56	fill in the blank 57
	Accumulated Depreciation-Buildings and Equipment	fill in the blank 59	fill in the blank 60

g. Factory overhead costs applied to jobs, $372,960.

Entry	Description	Debit	Credit
g.	Work in Process	372960	fill in the blank 63
	Factory Overhead	fill in the blank 65	372960

h. Jobs completed, $863,700.

Entry	Description	Debit	Credit
h.	Finished Goods	863700	fill in the blank 69
	Work in Process	fill in the blank 71	863700

i. Cost of goods sold, $837,530.

Entry	Description	Debit	Credit
i.	Cost of Goods Sold	837530	fill in the blank 75
	Finished Goods	fill in the blank 77	837530

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