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Royal Technology Company uses a job order cost system. The following data summarize the operations related to production for March: Materials purchased on account, $529,890.

Royal Technology Company uses a job order cost system. The following data summarize the operations related to production for March: Materials purchased on account, $529,890. Materials requisitioned, $445,110, of which $57,860 was for general factory use. Factory labor used, $545,790, of which $103,700 was indirect. Other costs incurred on account for factory overhead, $127,170; selling expenses, $196,060; and administrative expenses, $116,580. Prepaid expenses expired for factory overhead were $24,370; for selling expenses, $20,670; and for administrative expenses, $14,840. Depreciation of factory equipment was $24,370; of office equipment, $36,030; and of office building, $71,010. Factory overhead costs applied to jobs, $302,040. Jobs completed, $699,450.Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank.

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