e. Work in Process Factory Overhead f. Finished Goods Work in Process g. Sale Accounts Receivable Sales g. Cost FinishedGoodsCostofGoodsSold Entries and Schedules for Unfinished Jobs and Completed Jobs Hildreth Company uses job order costing. The following data summarize the operations related to production for April, the first month of operations: a. Materials purchased on account, $3,200. b. Materials requisitioned and factory labor used: c. Factory overhead costs incurred on account, $4,680. d. Depreciation of machinery and equipment, $2,310. e. The factory overhead rate is $40 per machine hour. Machine hours used: 2. Post the appropriate entries to T accounts for Work in Process and Finished Goods, using the identifying letters as transaction codes. Insert memo account balances as of the end of the month. 1. Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank. c. Factory overhead costs incurred on account, $4,680. d. Depreciation of machinery and equipment, $2,310. e. The factory overhead rate is $40 per machine hour. Machine hours used: f. Jobs completed: 101, 102, 103, and 105 . g. Jobs were shipped and customers were billed as follows: Job 101,$7,750; Job 102, $9,770; Job 105, $15,340