1. Materials purchased on account $196,700, and factory wages incurred $93,000. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $36,640 $18,400 A21 44,920 23,200 A22 37.300 16.900 A23 41,770 26,200. General factory use 5,270 8.300 $165,900 $93,000 3. Manufacturing overhead costs incurred on account $54,000. 4. Depreciation on factory equipment $17,250. 5. Depreciation on the company's office building was $14,400 6 Manufacturing overhead rate is 81% of direct labor cost.