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

Materials purchased on account, $638,670.

Materials requisitioned, $536,480, of which $69,740 was for general factory use.

Factory labor used, $657,830, of which $124,990 was indirect.

Other costs incurred on account for factory overhead, $153,280; selling expenses, $236,310; and administrative expenses, $140,510.

Prepaid expenses expired for factory overhead were $29,380; for selling expenses, $24,910; and for administrative expenses, $17,880.

Depreciation of factory equipment was $29,380; of office equipment, $43,430; and of office building, $85,580.

Factory overhead costs applied to jobs, $364,040.

Jobs completed, $843,040.

Cost of goods sold, $817,500.

Journalize the entries to record the summarized operations. For a compound transaction, if an amount box does not require an entry, leave it blank.

a.Materials purchased on account, $638,670.

Entry Description Debit Credit

a.Materials

Accounts Payable

b.Materials requisitioned, $536,480, of which $69,740 was for general factory use.

Entry Description Debit Credit

b.Work in Process

Factory Overhead

Materials

c.Factory labor used, $657,830, of which $124,990 was indirect.

Entry Description Debit Credit

c.Work in Process

Factory Overhead

Wages Payable

d.Other costs incurred on account for factory overhead, $153,280; selling expenses, $236,310; and administrative expenses, $140,510.

Entry Description Debit Credit

d.Factory Overhead

Selling Expenses

Administrative Expenses

Accounts Payable

e.Prepaid expenses expired for factory overhead were $29,380; for selling expenses, $24,910; and for administrative expenses, $17,880.

Entry Description Debit Credit

e.Factory Overhead

Selling Expenses

Administrative Expenses

Prepaid Expenses

f.Depreciation of factory equipment was $29,380; of office equipment, $43,430; and of office building, $85,580.

Entry Description Debit Credit

f.Factory Overhead

Depreciation Expense-Office Equipment

Depreciation Expense-Office Building

Accumulated Depreciation-Buildings and Equipment

g.Factory overhead costs applied to jobs, $364,040.

Entry Description Debit Credit

g.Work in Process

Factory Overhead

h.Jobs completed, $843,040.

Entry Description Debit Credit

h.Finished Goods

Work in Process

i.Cost of goods sold, $817,500.

Entry Description Debit Credit

i.Cost of Goods Sold

Finished Goods