Dacher Company uses a job order cost system. The following data summarize the operations related to production for October:

a. Materials purchased on account, $450,000.

b. Materials requisitioned, $425,000, of which $4,500 was for general factory use.

c. Factory labor used, $385,000, of which $95,000 was indirect.

d. Other costs incurred on account were for factory overhead, $125,400; selling expenses, $87,500; and administrative expenses, $56,400.

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

f. Depreciation of factory equipment was $25,300; of office equipment, $31,600; and of store equipment, $7,600.

g. Factory overhead costs applied to jobs, $261,500.

h. Jobs completed, $965,000.

i. Cost of goods sold, $952,400.

Instructions

Journalize the entries to record the summarized operations.