Munson Co. uses a job order cost system. The following data summarize the operations related to production for July:
A. Materials purchased on account, $225,750.
B. Materials requisitioned, $217,600, of which $17,600 was for general factory use.
C. Factory labor used, $680,000, of which $72,300 was indirect.
D. Other costs incurred on account for factory overhead, $330,000; selling expenses, $180,000; and administrative expenses, $126,000.
E. Prepaid expenses expired for factory overhead were $27,500; for selling expenses, $8,100; and for administrative expenses, $5,250.
F. Depreciation of office building was $44,500; of office equipment, $16,800; and of factory equipment, $55,100.
G. Factory overhead costs applied to jobs, $548,000.
H. Jobs completed, $1,140,000.
I. Cost of goods sold, $1,128,000.
Instructions
Journalize the entries to record the summarized operations.