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:

1. Materials purchased on account, $2,280.
2. Materials requisitioned and factory labor used:

Job No.MaterialsFactory Labor101$3,210$1,9201023,9202,5901032,6001,2701048,8004,7601055,5903,6301064,0802,300For general factory use1,0902,840

3. Factory overhead costs incurred on account, $6,130.

4. Depreciation of machinery and equipment, $1,360.

5. The factory overhead rate is $55 per machine hour. Machine hours used:

Job No. Machine Hours

101 41

102 22

103 28

104 82

105 32

106 34

Total 239

6. Jobs completed: 101, 102, 103, and 105.

7. Jobs were shipped and customers were billed as follows: Job 101, $8,860; Job 102, $9,260; Job 105, $15,690.