Entries and Schedules for Unfinished Jobs and Completed Jobs Tybee 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, $2,640. b. Materials requisitioned and factory labor used: Job Materials Factory Labor 301 $1,900 $2,070 302 2,320 2,790 303 1,540 1,370 304 5,210 5,130 305 3,310 3,910 306 2,410 2,480 For general factory use 650 3,060 c. Factory overhead costs incurred on account, $3,630. d. Depreciation of machinery and equipment, $1,470. e. The factory overhead rate is $50 per machine hour. Machine hours used: