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: Materials purchased on account, $22,710. Materials requisitioned and factory labor used: Job Materials Factory Labor 301 $2,210 $2,050 302 2,700 2,770 303 1,790 1,350 304 6,060 5,080 305 3,850 3,870 306 2,810 2,460 For general factory use 750 3,030 Factory overhead costs incurred on account, $4,220. Depreciation of factory machinery and equipment, $1,460. The factory overhead rate is $50 per machine hour. Machine hours used: Job Machine Hours 301 40 302 29 303 43 304 74 305 29 306 26 Total 241 Jobs completed: 301, 302