Marinia Company uses job order costing. The following data summarze the operationa related to production kor May May 1 Materials purchased on aceount, \$320,000. 2 Matorials recuisitioned, \( \$ 292,100 \), of which \( \$ 8,600 \) was for generai thetory use 31 Factory labor used, \( \$ 487,500 \) of which \( \$ 33,000 \) was indirect. 31 Other costs incured on account for factory overhead, \( \$ 610,000 \); soling expenses, \( \$ 142,000 \); and administrative expenses, \( \$ 105,000 \). 31 Prepaid expenses expired foe factory overtead were \( \$ 22,000 \); for soiling expenses, 35,000 , and tor administative expenses, \( \$ 4,000 . \) 31 Depreciation of office building was \( \$ 20,000 \); of offce equpment, \( \$ 0.500 \); and of tadory equpment, s66, 000, 31 Factory overhead conts appiliod to \( 1065,5712,000 \). 31 Jobs completed, \( \$ 1,426.000 \) 31 Cost of poods soid, 51,37a,000.
CHART OF ACCOUNTS Marinja Company General Ledger
LABMLTES 210 Acoounts Payable 221 Unaties Payable 231 Notes Payabie 236 interest Paywile 241 Lease Payation 251 Wages Payable 262 Consitant foes Payatio EQuitY 311 Common Stock 340 Retained Earnings 351 Dividends :