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, $33,550. b. Materials requisitioned and factory labor used: Job Materials Factory Labor 301 $3,330 $2,740 302 4,060 3,700 303 2,700 1,810 304 9,120 6,800 305 5,790 5,180 306 4,230 3,290 For general factory use 1,130 4,060 c. Factory overhead costs incurred on account, $6,360. d. Depreciation of factory machinery and equipment, $1,950. e. The factory overhead rate is $65 per machine hour. Machine hours used: Job 301 Machine Hours 27 302 303 304 2 2 2 2 20