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, $2,180. b. Materials requisitioned and factory labor used: Job No. 301 No. 302 No. 303 No. 304 No. 305 No. 306 For general factory use Materials Factory Labor $1,940 2,370 1,570 5,320 3,380 2,460 660 $2,190 2,960 1,450 5,430 4,140 2,630 3,240 c. Factory overhead costs incurred on account, $3,710. d. Depreciation of machinery and equipment, $1,550. e. The factory overhead rate is $40 per machine hour. Machine hours used