The following information applies to the ODonnell Company for March production. There are only two jobs (X and Y) in production in March. Purchased direct materials and indirect materials with the following summary of receiving reports: Material A $ 16,000 Material B 12,000 Indirect materials 3,000 Total $ 31,000 Issued direct materials and indirect materials with this summary of requisitions: Job X Job Y Total Material A $ 8,000 $ 16,000 $ 24,000 Material B 3,000 8,000 11,000 Subtotal $ 11,000 $ 24,000 $ 35,000 Indirect materials 39,000 Total $ 74,000 Factory labor incurred is summarized by these time tickets: Job X $ 22,000 Job Y 15,000 Indirect labor 28,000 Total $ 65,000 Factory utilities, factory depreciation, and factory insurance incurred is summarized as follows: Utilities $ 3,000 Depreciation 18,000 Insurance 2,500 Total $ 23,500 Factory overhead costs were applied to jobs at the predetermined rate of $46 per machine hour. Job X incurred 1,100 machine hours; Job Y used 800 machine hours. Job X was completed; Job Y was still in process at the end of March.