185 3.2. Zalobee Company use a job order cost system. The following data summarize the action related to production for August 2018, the first month of operations: a. Material purchased on account, $214,000 b. Materials requisitioned and factory labor, machine hours used: Job Materials Factory labor Machine hours No. 801 $23,500 $17,000 216 No. 802 21,000 25,500 320 No. 803 14,050 9,800 No. 804 34,500 33,500 350 No. 805 19,000 21,000 180 No. 806 21,800 18.900 225 For general factory use 10,600 52,000 c. Factory overhead costs incurred on account, 5,870 d. Depreciation of machinery and equipment, $4,230 e. The factory overhead rate is $61 per machine hour. f. Jobs completed: 801, 803, 804, 806 5. Jobs were shipped and customers were billed as follows: Job 801, $75,570; Job 804. $81,500, Job 806, $88,950 Instructions: 1. Journalize the entries to record the summarized operations 2. Post the appropriate entries to T accounts for work in process and Finished Goods, using the identifying letters as dates. Insert memorandum account balances as of the end of the month. 3. Prepare a schedule of unfinished jobs to support the balance in the work in process account