Kaymer Industries Inc. uses a job order cost system. The following data summarize the operations related to production for January, t a. Materials purchased on account, $29,310. b. Materials requisitioned and factory labor used: Job Materials Factory Labor 301 $2.970 $2,140 302 3,620 2,890 303 2,410 1,410 304 8,140 5,310 305 5,170 4,040 306 3,770 2,570 1.010 3,170 For general factory use c. Factory overhead costs incurred on account, $5,670. d. Depreciation of factory machinery and equipment. $1,520. e. The factory overhead rate is $35 per machine hour. Machine hours used: Machine Hours Job 301 16 302 41 303 17 304 75 305 42 306 45 Total 236 f. Jobs completed: 301, 302, 303, and 305. g. Jobs were shipped and customers were billed as follows: Job 301, $6,800; Job 302, $9,530: Job 303, $12,800. Required: