P$2.$ Coyote Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. $($unit $=$$ $)$

Materials purchased on account $$320,000.$

Materials requisitioned and factory labor used by job:

$\backslash$table$[[$Job Number,,Materials,$\backslash$table$[[$Factory$],[$Labor$]],],[$A$20,,46,000,,17,000],[$A$21,,44,000,,14,000],[$A$22,,37,000,,23,000],[$A$23,,33,000,,30,000],[$General factory use,,$10,{000}_{?},-,6_{,}{000}_{?}$