DiSalvio Co. uses a job order cost system. The following datasummarize the operations related to production for May: May 1Materials purchased on account, $630,520. 2 Materialsrequisitioned, $669,000, of which $76,690 was for general factoryuse. 31 Factory labor used, $644,620, of which $91,400 wasindirect. 31 Other costs incurred on account for factory overhead,$147,440; selling expenses, $238,240; and administrative expenses,$150,800. 31 Prepaid expenses expired for factory overhead were$30,340; for selling expenses, $25,550; and for administrativeexpenses, $18,210. 31 Depreciation of office building was $85,350;of office equipment, $45,280; and of factory equipment, $32,530. 31Factory overhead costs applied to jobs, $374,600. 31 Jobscompleted, $996,810. 31 Cost of goods sold, $892,790. Journalizethe entries to record the summarized operations. Refer to the Chartof Accounts for exact wording of account titles.
DiSalvio Co. uses a job order cost system. The following datasummarize the operations related to production for May: May 1Materials purchased on account, $630,520. 2 Materialsrequisitioned, $669,000, of which $76,690 was for general factoryuse. 31 Factory labor used, $644,620, of which $91,400 wasindirect. 31 Other costs incurred on account for factory overhead,$147,440; selling expenses, $238,240; and administrative expenses,$150,800. 31 Prepaid expenses expired for factory overhead were$30,340; for selling expenses, $25,550; and for administrativeexpenses, $18,210. 31 Depreciation of office building was $85,350;of office equipment, $45,280; and of factory equipment, $32,530. 31Factory overhead costs applied to jobs, $374,600. 31 Jobscompleted, $996,810. 31 Cost of goods sold, $892,790. Journalizethe entries to record the summarized operations. Refer to the Chartof Accounts for exact wording of account titles.
