The following information applies to the O'Donnell Company for March production. There are only two jobs (X and Y) in production in March. a. Purchased direct materials and indirect materials with the following summary of receiving reports: Material Al Material B. Indirect materials Total $ 24,000 16,000 7,000 $ 47,000 b. Issued direct materials and indirect materials with this summary of requisitions: Material A Material B. Subtotal Indirect materials Total Job X Job Y Total $9,600 $19,200 $28,800 4,600 9,600 14,200 $14,200 $28,800 $ 43,000 43,000 $ 86,000 c. Factory labor incurred is summarized by these time tickets: 16,600 32,000 Job X Job Y $ 25,200 Indirect labor Total $ 73,800 d. Factory utilities, factory depreciation, and factory insurance incurred is summarized as follows: Utilities Depreciation Insurance $ 4,600 21,200 4,100