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The following selected data were taken from the books of the Owens O$-$Rings Company. The company uses job costing to account for manufacturing costs. The data relate to April operations.

$(1)$ Materials and supplies were requisitioned from the stores clerk as follows:

Job $405,$ material $X,$ $$8,900.$

Job $406,$ material $X,$ $$4,900$; material $Y,$ $$7,900.$

Job $407,$ material $X,$ $$8,900$; material $Y,$ $$5,100.$

For general factory use: materials $A,B,$ and $C,$ $$4,200.$

$(2)$ Time tickets for the month were chargeable as follows:

$\backslash$table$[[$Job $405,$$$12,900,3,000$ hours$],[$Job $406,$$$15,900,3,600$ hours$],[$Job $407,$$$9,900,1,900$ hours$],[$Indirect labor,$$5,600,]]$

$(3)$ Other information:

Factory paychecks for $$38,600$ were issued during the month.

Various factory overhead charges of $$30,800$ were incurred on account.

Depreciation of factory equipment for the month was $$16,800.$

Factory overhead was applied to jobs at the rate of $$5\mathrm{.}40$ per direct labor hour.

Job orders completed during the month: Job $405$ and Job $406.$

Selling and administrative costs were $$4,000.$

Factory overhead is closed out only at the end of the year.

The balance in the factory overhead account would represent the fact that overhead was: