Ottoson Fencing Inc. uses job order costing. The following data summarize the operations related to production for December, the first month of operations: a. Materials purchased on account, $28,610. b. Materials requisitioned and factory labor used: Job Materials Factory Labor 301 $2,810 $2,640 302 3,710 3,920 303 2,340 1,910 304 8,210 7,110 305 5,360 5,270 306 3,780 3,390 For general factory use 1,060 4,040 c. Factory overhead costs incurred on account, $5,710. d. Depreciation of machinery and equipment, $1,910. e. The factory overhead rate is $55 per machine hour. Machine hours used: