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, $2,770 b. Matertials requisitioned and factory labor used: Materials Factory Labor Job No. 101 102 103 104 105 106 For general factory use $2,630 3,210 2,130 7,210 4,580 3,340 890 $2,070 2,790 1,370 S,130 3,910 2,480 c. Factory overhead costs incurred on account, $5,020 d. Depreciation of machinery and equipment, $1,470 e. The factory overhead rate is $60 per machine hour. Machine hours used: Job No. 101 102 103 104 105 106 Machine Hours 39 27 17 73 42 18