Hildreth Company uses a job order cost system. The following data summarize the operations related to production for April, the first month of operations: a. Materials purchased on account, $1,830. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,380 $2,230 102 2,900 3,010 103 1,930 1,470 104 6,520 5,530 105 4,140 4,210 106 3,020 2,680 For general factory use 810 3,300 c. Factory overhead costs incurred on account, $4,550. d. Depreciation of machinery and equipment, $1,580. e. The factory overhead rate is $60 per machine hour. Machine hours used: Job No. Machine Hours 101 40 102 33 103 19 104 81 105 43 106 29 Total 245