Entries and for Unfinished Jobs and Completed Jobs Tybee Industries Inc. uses a job order cost system. The following data summarize the operations related to production for January, the first month of operations b. Materials requisitioned and factory labor used: Job Materials Factory Labor $2,090 2,550 1,690 5,730 3,640 2,650 710 $2,400 3,240 1,580 5,950 4,540 2,880 3,550 306 For general factory use c. Factory overhead costs incurred on account, $3,990. d. Depreciation of machi e. The factory overhead rate is $60 per machine hour, Machine hours used: and equipment, $1,700. Job 302 17 43 32 221 f. Jobs completed: 301, 302, 303, and 305. o Jobs were shipped and customers were billed as follows: Job 301, $7,190; Job 302, $8,170; Job 303, $13,660. 1- Journalize the entries to record the For a