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PR 2-1A Entries for costs in a job order cost system 083.2 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 factory 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