obj, 2 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, $45,000. B. Materials requisitioned and factory labor used: Job 301 302 303 304 305 306 For general factory use Materials $1,850 3,150 2,200 1,800 4,230 1,770 1,200 Factory Labor $2,500 7,220 5,350 2,400 6,225 2,900 5,000 C. Factory overhead costs incurred on account, $1,800. D. Depreciation of machinery and equipment, $2,500. E. The factory overhead rate is $30 per machine hour. Machine hours used: Job Machine Hours SERIAL Ac.-.doc ^