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, $19,740. b. Materials requisitioned and factory labor used: Job Materials Factory Labor 301 $1,890 $2,940 302 2,310 3,970 303 1,530 1,940 304 5,180 7,290 305 3,290 5,560 306 2,400 3,530 For general factory use 640 4,350 c. Factory overhead coete incurred on account, 63,610, Chapter 19 HW Assignments assignment, take frame d. Depreciation of facturachy quy e. The factory overhead rate is $35 per machine hour. Machine hours used: Job Machine Hours 301 15 302 37 303 35 304 81