ACME Manufacturing uses a job order cost system. The following data summarize the operations related to production for October: a. Materials purchased on account, $20,000. b. Materials requisitioned, $13,000, of which $1,000 was for general factory use. c. Factory labor used, $27,800, of which $9,500 was indirect. d. Costs incurred on account for factory overhead, $5,000. e. Depreciation of factory equipment, $3,700. f. Overhead applied to production using a predetermined overhead rate of $24.50 per direct labor hour; direct labor hours used, 780. g. Jobs completed, $38,000. h. Cost of goods sold, $32,000