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, $31,250 b. Materials requisitioned and factory labor used Job 301 302 303 304 305 306 For general factory use Materials Factory Labor $2,910 3,730 2,280 8,430 4,850 3,900 1,050 $2,680 3,630 1,810 7,110 5,010 3,280 3,920 c. Factory overhead costs incurred on account, $5,760 d. Depreciation of machinery and equipment, $2,040