=+Job Materials Factory Labor No. 401 $ 9,200 $ 9,250 No. 402 11,000 13,400 No. 403 6,400 5,000 No. 404 18,200 17,400 No. 405 8,600 7,400 No. 406 8,500 8,900 For general factory use 4,100 9,600

c. Factory overhead costs incurred on account, $2,750.