Kurtz Fencing Inc. uses a job order cost system. The following data summarize the operations related to production for March, the first month of operations: a. Materials purchased on account, $28,790 b. Materials requisitioned and factory labor used: Job 301 302 303 304 305 306 Materials Factory Labor $2,880 3,690 2,300 7,820 5,310 3,700 For general factory use1,070 $2,910 3,860 1,780 6,990 5,050 3,280 4,180 c. Factory overhead costs incurred on account, $5,600. d. Depreciation of machinery and equipment, $1,970. e. The factory overhead rate is $53 per machine hour. Machine hours used: Job Machine Hours 301 25