Goldberg Apparel Company uses a job order cost system. The following data summarize the operations related to production for March:
a. Materials purchased on account, $233,000.
b. Materials requisitioned, $208,300, of which $5,600 was for general factory use.
c. Factory labor used, $190,500, of which $62,500 was indirect.
d. Other costs incurred on account were for factory overhead, $89,300; selling expenses, $64,000; and administrative expenses, $37,800.
e. Prepaid expenses expired for factory overhead were $7,500; for selling expenses, $1,300; and for administrative expenses, $1,250.
f. Depreciation of factory equipment was $18,900; of office equipment, $14,700; and of store equipment, $2,600.
g. Factory overhead costs applied to jobs, $190,000.
h. Jobs completed, $583,300.
i. Cost of goods sold, $577,700.
Instructions
Journalize the entries to record the summarized operations.