Robinson Parts Co. uses a job order cost system. The following data summarize the operations related to production for June:
a. Materials purchased on account, $705,000.
b. Materials requisitioned, $527,000, of which $45,000 was for general factory use.
c. Factory labor used, $417,800, of which $95,000 was indirect.
d. Other costs incurred on account were for factory overhead, $340,500; selling expenses, $215,000; and administrative expenses, $128,500.
e. Prepaid expenses expired for factory overhead were $23,000; for selling expenses, $15,000; and for administrative expenses, $9,000.
f. Depreciation of office building was $39,000; of office equipment, $19,700; and of warehouse equipment, $12,300.
g. Factory overhead costs applied to jobs, $579,600.
h. Jobs completed, $1,643,700.
i. Cost of goods sold, $1,650,000.
Instructions
Journalize the entries to record the summarized operations.