Q$1)$ Leslie 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:

For general factory use $1,2005,000$

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:

f$.$ Jobs completed: $301,302,303,$ and $305.$

g$.$ Jobs were shipped and customers were billed as follows: Job $301,$$$8,500$;

Job $302,$ $$16,150$; Job $303,$ $$13,400.$