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, $$2,740.$

b$.$ Materials requisitioned and factory labor used:

c$.$ Factory overhead costs incurred on account, $$3,900.$

d$.$ Depreciation of machinery and equipment, $$1,800.$

e$.$ The factory overhead rate is $$70$ per machine hour. Machine hours used:

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

g$.$ Jobs were shipped and customers were billed as follows: Job $101,$ $$8,350$; Job $102,$ $$9,370$; Job $105,$ $$17,980.$