Instructions Chart of Accounts Amount Descriptions Journal T Accounts Instructions Kaymer 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, $28,610, b. Materials requisitioned and factory labor used: Job Materials Factory Labor 301 $2,810 $2,040 302 3,710 3,920 303 2.340 1,910 304 8,210 7.110 305 5,360 5,270 306 3,780 3,390 For general factory use 1.060 4.040 c. Factory overhead costs incurred on account, $5,710. d. Depreciation of factory machinery and equipment, $1,910 e. The factory overhead rate is $55 per machine hour Machine hours used