Tybee Industries Inc. uses a job order cost system. The following data summarize the operations related to production for January, the first month of operations a. Materials purchased on account, $29,800. b. Materials requisitioned and factory labor used: Materials Factory Labor Job 301 302 303 304 305 306 For general factory use1,080 $2,960 3,620 2,400 8,100 5,100 3,750 $2,775 3,750 1,875 6,860 5,250 3,340 4,100 c. Factory overhead costs incurred on account, $5,500. d. Depreciation of machinery and equipment, $1,980 e. The factory overhead rate is $54 per machine hour. Machine hours used