Rabun Equipment Company uses a job order cost system. The following data summarize production for April 20Y4, the company's first month of operations: Materials purchased on account, $140,400. Materials requisitioned and factory labor used: Job Materials Factory Labor No. 401 $14,100 $13,200 No. 402 17,250 17,820 No. 403 11,400 8,940 No. 404 38,700 32,760 No. 405 24,600 24,900 No. 406 17,880 15,900 For general factory use 5,160 19,500