Supreme Technology Company uses a job order cost system. The following data summarize the operations related to production for March: a. Materials purchased on account, $60,000. b. Materials requisitioned, $32,000, of which $9,000 was for general factory use. c. Factory labor used, $40,000, of which $18,000 was indirect. d. Other costs incurred on account for factory overhead, $12.500; selling expenses, $6,000; and administrative expenses, $194,570. e. Prepaid expenses expired for factory overhead were $14,000; for selling expenses, $14,000; and for administrative expenses, $26,000. f. Depreciation of factory equipment was $25,000; of office equipment, $19,000; and of office building, $18,000. g. Factory overhead costs applied to jobs, $39,000. h. Jobs completed $40,000. i. Cost of goods sold, $35,000.