Rabun Equipment Company uses a job order cost system. The following data summarize production for April 20Y4, the company's first month of operations: Materials purchased on account, $140,400. Materials requisitioned and factory labor used: Job Materials Factory Labor No. 401 $14,100 $13,200 No. 402 17,250 17,820 No. 403 11,400 8,940 No. 404 38,700 32,760 No. 405 24,600 24,900 No. 406 17,880 15,900 For general factory use 5,160 19,500 Factory overhead costs incurred on account, $18,000. Depreciation of machinery and equipment, $6,240. The factory overhead rate is $52 per machine hour. Machine hours used: Job Machine Hours No. 401 38 No. 402 30 No. 403 18 No. 404 56 No. 405 24 No. 406 14 Total 180 Jobs completed: 401, 402, 403, and 405. Jobs were shipped and customers were billed as follows: Job 401, $39,000; Job 402, $54,000; Job 403, $72,000