$$

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:

a$.$ Materials purchased on account, $$2,380.$

b$.$ Materials requisitioned and factory labor used:

$\backslash$table$[[$Job No$.,$Materials,Factory Labor$],[101,$$$2,200,$$$1,860$

g$.$ Sale

g$.$ Cost

$2.$ Post the appropriate entries to $T$ accounts for Work in Process and Finished Goods, using the identifying letters as transaction codes. Insert memo account balances as of the end $0$ the month.

$3.$ Prepare a schedule of unfinished jobs to support the balance in the work in process account.

$\backslash$table$[[\backslash$table$[[$Hildreth Company$],[$Schedule of Unfinished Jobs$]]],[$Job$,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Factory$],[$Overhead$]],$Total$],[,$$$,,$$$,],[,,,,],[$Balance of Work in Process, April $30,,,,$$