Entries and Schedules for Unfinished Jobs and Completed Jobs Kaymer Industries Inc. uses a job order cast system. The following data summarize the operations related to production for January, the first month of operations: a. Materials purchased on account, $18,400. b. Materials requisitioned and factory labor used: Job Materials Factory Labor 301 $1,800 $1,710 302 2,200 2,310 303 1,460 1,130 304 4,930 4,240 305 3,130 3,230 306 2,290 2,050 For general factory use 610 2,530 c. Factory overhead costs incurred on account, $3,440. d. Depreciation of factory machinery and equipment, $1,210. e. The factory overhead rate is $35 per machine hour. Machine hours used: Job Machine Hours 301 39 302 30 303 15 304 81 305 15 306 41 Total 221 f. Jobs completed: 301, 302, 303, and 305. g. Jobs were shipped and customers were billed as follows: Job 301, $5,850; Job 302, $6,670; Job 303, $9,030. Required: