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a. Materials purchased on account, $31,030. b. Materials requisitioned and factory labor used: Job Machine Hours \begin{tabular}{|l|l|} \hline 301 & 23 \\ \hline 302 & 37 \\ \hline 303 & 29 \\ \hline 304 & 70 \\ \hline 305 & 40 \\ \hline 306 & 23 \\ \hline Total & 222 \\ \hline \end{tabular} c. Factory overhead costs incurred on account, $5,290. d. Depreciation of machinery and equipment, $1,960. e. The factory overhead rate is $52 per machine hour. Machine hours used