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, $31,030 b. Materials requisitioned and factory labor used: Job Materials Factory Labor 301 $3,060 $2,710 302 3,640 3,820 303 2,430 1,870 304 8,280 7,010 305 5,340 5,100 306 3,790 3,170 For general factory use 1,060 4,260 c. Factory overhead costs incurred on account, $5,290. d. Depreciation of factory machinery and equipment, $1,960. o The factoncouarbaad rata ie $62.nar machina hour Machine houre.ucad 4 4