11. PR.16.02B.ALGO (Algorithmic) Entries and Schedules for Unfinished Jobs and Completed Jobs Hildreth Company uses a job order cost system. The following data summarize the operations related to production for April, the first month of operations: a. Materials purchased on account, $1,810. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,600 $3,210 102 3,170 4,330 103 2,110 2,120 104 7,120 7,960 105 4,520 6,070 106 3,300 3,850 For general factory use 880 4,750 c. Factory overhead costs incurred on account, $4,970. d. Depreciation of machinery and equipment, $2,280. e. The factory overhead rate is $35 per machine hour. Machine hours used: Job No. Machine Hours 101 19 102 37 103 36 104 69 105 40 106 21 Total 222 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $7,770; Job 102, $10,550; Job 105, $15,920.