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: $[[$Job Number,,Materials,$[[$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,,$10,000\_(),-,6\_(,)000\_()$