chart of Accounts Amount Descriptions Instructions Tybee Industries Inc. uses a job order cost system. The following data summarize the operations related to production for January 2016, the first month of operations: a. Materials purchased on account, $28,790. b. Materials requisitioned and factory labor used Materials Factory Labor Job $2,910 $2,880 301 3,860 302 3,690 2,300 1,780 303 6,990 7,820 304 5,050 5,310 305 3,280 3,700 306 4,180 For general factory use 1,070 c. Factory overhead costs incurred on account, $5,600. d. Depreciation of machinery and equipment, $1,970. e. The factory overhead rate is $53 per machine hour Machine hours used