Instructions Chart of Accounts Amount Descriptions General Journal T Accounts Schedule of Unfinished Jobs Schedule of Completed Jobs structions Ottoson Fencing Inc. uses job order.costing. The following data summanze the operations related to production for December, the first month of operations a. Materials purchased on account, $28,790 b. Materials requisitioned and factory labor used Job Materials Factory Labor 301 $2.880 $2.910 302 3,690 3,860 303 2,300 1,780 304 7,820 6,990 305 5,310 5,050 306 3,700 3,200 For general factory use 1,070 4,180 c Factory overhead costs incurred on account, $5,600 d. Depreciation of machinery and equipment, $1,970 e. The factory overhead rate is $53 per machine hour. Machine hours used Job Machine Hours 301 25 3021 34 303 30 304 71 306 42