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, $33,100 b. Materials requisitioned and factory labor used: Materials Factory Labor Job 301 $2.740 $5,460 302 3,980 2.930 303 2,570 3,070 304 8,850 8,520 305 6,210 1,840 306 4,290 6,110 For general factory use 1,200 4,520 c. Factory overhead costs incurred on account, $6,470 d. Depreciation of factory machinery and equipment, $1,790 e. The factory overhead rate is $65 per machine hour. Machine hours used