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, $3,370. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,270 $1,810 102 2,770 2,440 103 1,840 1,190 104 6,220 4,490 105 3,950 3,420 106 2,880 2,170 For general factory use 770 2,680 c. Factory overhead costs incurred on account, $4,340. d. Depreciation of machinery and equipment, $1,290. e. The factory overhead rate is $60 per machine hour. Machine hours used: Job No. Machine Hours 101 28 102 34 103 44 d. Depreciation of machinery and equipment, $1,290. e. The factory overhead rate is $60 per machine hour. Machine hours used: Job No. Machine Hours 101 28 102 34 103 44 104 78 105 15 106 41 Total 240 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $6,910; Job 102, $8,700; Job 105, $16,440. 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