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

a. Materials purchased on account, $350,000.

b. Materials requisitioned, $275,000, of which $35,000 was for general factory use.

c. Factory labor used, $324,500, of which $45,500 was indirect.

d. Other costs incurred on account were for factory overhead, $128,600; selling expenses, $116,400; and administrative expenses, $72,500.

e. Prepaid expenses expired for factory overhead were $14,500; for selling expenses, $12,300; and for administrative expenses, $8,900.

f. Depreciation of office building was $42,000; of office equipment, $21,500; and of factory equipment, $14,500.

g. Factory overhead costs applied to jobs, $256,400.

h. Jobs completed, $726,500.

i. Cost of goods sold, $715,000.

Instructions

Journalize the entries to record the summarized operations.