The following manufacturing costs were incurred: 1. Materials purchased on account were $256,900, and wages for factory workers were $111,280. 2. Materials requisitioned and factory labour used by each job were as follows: Job Number Materials Factory Labour A1 $43,580 $28,800 A2 32,990 34,200 A3 40,470 18,000 A4 38,840 25,100 General factory use 3,130 5,180 Total 159,010 111,280 3. Manufacturing overhead costs incurred on account were $69,900. 4. Depreciation on machinery and equipment was $16,910. 5. The manufacturing overhead rate is 75% of the direct labour cost.