Entries and Schedules for Unfinished Jobs and Completed Jobs Staircase Equipment Company uses a job order cost system. The following data summarize the operations related to production for April 2014, the first month of operations: a. Materials purchased on account, $3,260 b. Materials requisitioned and factory labor used: Is Factory Labor Job No. 301 No. 302 No. 303 No. 304 No. 305 No, 306 For general factory use Materials $3,390 4,140 2,750 9,290 5,900 4,310 1,150 $2,020 2,730 1,330 5,010 3,820 2,420 2,990 c. Factory overhead costs incurred on account, $6,470 d. Depreclation of machinery and equlpment, $1,430 e. The factory overhead rate is $75 per machine hour. Machine hours used