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:

1. Materials purchased on account, $33,100.
2. Materials requisitioned and factory labor used:

Job Materials Factory Labor

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

3. Factory overhead costs incurred on account, $6,470.
4. Depreciation of factory machinery and equipment, $1,790.
5. The factory overhead rate is $65 per machine hour. Machine hours used:

Job Machine Hours

301 52

302 28

303 44

304 65

305 36

306 79

Total 304

6. Jobs completed: 301, 302, 303, and 305.
7. Jobs were shipped and customers were billed as follows: Job 301, $23,450; Job 302, $19,210; Job 303, $17,360.

Instructions

Journalize the entries to record the summarized operations.