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, $29,050. b. Materials requisitioned and factory labor used: Job Materials Factory Labor 301 $2,870 $2,870 302 3,690 3,770 303 2,300 1,920 304 8,510 7,050 305 5,000 5,250 306 3,770 3,240 For general factory use 1,030 4,110 c. Factory overhead costs incurred on account, $5,400. d. Depreciation of machinery and equipment, $2,000. e. The factory overhead rate is $52 per machine hour. Machine hours used: