Entries and Schedules for Unfinished Jobs and Completed Jobs Hildireth 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, $1,830. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,450 2,000 $2,510 1,300 102 103 1,980 1,660 104 6,710 4,260 3,110 6,220 4,740 105 106 3,010 For ostal lactory A30 3,710 c. Factory overhead costs incurred on account, $4,680. d. Depreciation of machinery and equipment, $1,780. e. The factory overhead rate is 565 per machine hour Machine hours used: Job No. Machine Hours 101 33 102 29 103 25 101 84 105 2/ 106 15 Total 213 f. Jobs completed: 101, 102, 103, and 105. 9. Jobs were shipped and corners were billed as follows: lob 101, 12,520; Joh 107, 99,920; Job 105, $15,270. Required: 1. Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank. Entries Description Debit Credit a. Materials 1,830 Accounts Payable 1,830 b. Work in Process Factory Overhead Materials Wages Payable C. Factory Overhead Accounts Payable d. Factory Overhead Accumulated Depreciation-Machinery and Equipment e. Work in Process Factory Overhead f. Finished Goods Work in Process g. Sale Accounts Receivable Sales g. Cost of Goods Sold Cost Finished Goods