Entries for costs in a job order cost system

 

DiSalvio Co. uses a job order cost system. The following data summarize the operations related to production for  May:

a.     Materials purchased on account, $634,000.

b.     Materials requisitioned, $646,200, of which $74,500 was for general factory use.

c.     Factory labor used, $660,200, of which $91,200 was indirect.

d.     Other costs incurred on account for factory overhead, $147,500; selling expenses,

$234,000; and administrative expenses,  $146,400.

e.     Prepaid expenses expired for factory overhead were $29,200; for selling expenses,

$26,800; and for administrative expenses,  $18,000.

f.      Depreciation of office building was $84,600; of office equipment, $43,340; and of fac­ tory equipment, $32,000.

g.     Factory overhead costs applied to jobs, $362,000.

h.     Jobs completed, $1,002,000.

i.       Cost of goods sold, $890,000.

Instructions

Journalize the entries to record the summarized operations.