Entries and Schedules for Unfinished Jobs and Completed Jobs Kaymer Industries Inc. uses a job order cost system. The following data summarize the operations related to production for January, the first month of operations: a. Materials purchased on account, $31,720. b. Materials requisitioned and factory labor used: Job Materials Factory Labor 301 $3,260 $2,560 302 3,980 3,460 303 2,640 1,690 304 8,930 6,350 305 5,670 4,840 306 4,140 3,070 For general factory use 1,110) 3,790 c. Factory overhead costs incurred on account, $6,230. d. Depreciation of factory machinery and equipment. $1,820. e. The factory overhead rate is $70 per machine hour. Machine hours used: Job Machine Hours 301) 25 302 42 303 33 304 73 305 24 306 24 Total 221