=+Staircase Equipment Company uses a job order cost system. The following data summarize the operations related to production for April 2010, the first month of operations:

a. Materials purchased on account, $23,400.

b. Materials requisitioned and factory labor used:

Job Materials Factory Labor No. 201 $2,350 $2,200 No. 202 2,875 2,970 No. 203 1,900 1,490 No. 204 6,450 5,460 No. 205 4,100 4,150 No. 206 2,980 2,650 For general factory use 860 3,250

c. Factory overhead costs incurred on account, $4,500.