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:

Materials purchased on account, $2,690.

Materials requisitioned and factory labor used:

Job No.	Materials		Factory Labor
101	$2,430		$3,070
102	2,960		4,140
103	1,970		2,030
104	6,660		7,610
105	4,230		5,800
106	3,090		3,680
For general factory use	830		4,540

Factory overhead costs incurred on account, $4,640.

Depreciation of machinery and equipment, $2,180.

The factory overhead rate is $60 per machine hour. Machine hours used:

Job No.	Machine Hours
101		41
102		23
103		25
104		72
105		26
106		24
Total		211

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

Jobs were shipped and customers were billed as follows: Job 101, $9,550; Job 102, $10,180; Job 105, $15,950.