eBook 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, $2,290. b. Materials requisitioned and factory labor used: Job No. 101 102 Materials Factory Labor $2,320 $2,740 2,830 3,700 103 104 105 1,880 1,810 6,360 6,800 4,040 5,180 < 106 2,950 3,290 For general factory use 790 4,060 c. Factory overhead costs incurred on account, $4,430. d. Depreciation of machinery and equipment, $1,950. e. The factory overhead rate is $75 per machine hour. Machine hours used: Job No. Machine Hours 101 102 103 19 17 15 103 15 104 79 105 34 106 18 Total 182 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $7,780; Job 102, $9,370; Job 105, $13,960. Required: 1. Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank. Entries b. Description Debit Credit d. 9. Sale 9. Cost