USES IN JOB Order Costing Royal Technology Company uses job order costing. The following data summarize the operations related to production for March: a. Materials purchased on account, $797,660. b. Materials requisitioned, $670,030, of which $87,100 was for general factory use. c. Factory labor used, $821,590, of which $156,100 was indirect. d. Other costs incurred on account for factory overhead, $191,440; selling expenses, $295,130; and administrative expenses, $175,490. e. Prepaid expenses expired for factory overhead were $36,690; for selling expenses, $31,110; and for administrative expenses, $22,330. f. Depreciation of factory equipment was $36,690; of office equipment, $54,240; and of office building, $106,890. g. Factory overhead costs applied to jobs, $454,670. h. Jobs completed, $1,052,910. 1. Cost of goods sold, $1,021,000. 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, $797,660. Entry a. Description Debit Credit b. Materials requisitioned, $670,030, of which $87,100 was for general factory use. Entry b. Description Debit c. Factory labor used, $821,590, of which $156,100 was indirect. Entry C. Description Credit Debit Credit d. Other costs incurred on account for factory overhead, $191,440; selling expenses, $295,130; and administrative expenses, $175,490. Entry d. Description Debit Credit e. Prepaid expenses expired for factory overhead were $36,690; for selling expenses, $31,110; and for administrative expenses, $22,330. Entry Description Debit Credit f. Depreciation of factory equipment was $36,690; of office equipment, $54,240; and of office building, $106,890. Entry Description g. Factory overhead costs applied to jobs, $454,670. Entry 9- h. Jobs completed, $1,052,910. Description Debit Credit Debit Credit