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:

1. Materials purchased on account, $2,380.
2. Materials requisitioned and factory labor used:

   Job No.	Materials		Factory Labor
   101	$2,800		$1,940
   102	3,420		2,620
   103	2,270		1,280
   104	7,670		4,810
   105	4,870		3,670
   106	3,560		2,330
   For general factory use	950		2,870

3. Factory overhead costs incurred on account, $5,350.
4. Depreciation of machinery and equipment, $1,380.
5. The factory overhead rate is $55 per machine hour. Machine hours used:

   Job No.	Machine Hours
   101		29
   102		39
   103		31
   104		72
   105		33
   106		26
   Total		230

6. Jobs completed: 101, 102, 103, and 105.
7. Jobs were shipped and customers were billed as follows: Job 101, $7,600; Job 102, $9,820; Job 105, $15,240.

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