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, $23,930. b. Materials requisitioned and factory labor used: Job Materials Factory Labor 301 $2,420 $2,610 302 2,950 3,520 303 1,960 1,720 304 6,630 6,470 305 4,210 4,930 306 3,070 3,130 For general factory use 820 3,860 c. Factory overhead costs incurred on account, $4,620. d. Depreciation of factory machinery and equipment, $1,850. e. The factory overhead rate is $75 per machine hour. Machine hours used: Machine Hours Job 301 29 302 25 303 36 304 831 305 42 306 40 Total 255