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, $2,230. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,720 $2,210 102 3,320 2,980 103 2,200 1,460 104 7,450 5,480 105 4,730 4,180 106 3,450 2,650 For general factory use 920 3,270 c. Factory overhead costs incurred on account, $5,200. d. Depreciation of machinery and equipment. $1,570. e. The factory overhead rate is $45 per machine hour. Machine hours used: Job No. Machine Hours 101 30 102 22 103 30 104 27 105 33 106 44 Total 236