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, $3,170. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,230 $2,880 102 2,720 3,890 103 1,810 1,900 104 6,110 7,140 105 3,880 5,440 106 2,830 3,460 For general factory use 760 4,260 c. Factory overhead costs incurred on account, $4,260. d. Depreciation of machinery and equipment, $2,040. e. The factory overhead rate is $35 per machine hour. Machine hours used: