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, $2,300. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,010 $2,810 102 2,450 3,790 103 1,630 1,850 104 5,510 6,970 105 3,500 5,310 106 2,550 3,370 For general factory use. 680 4,160 c. Factory overhead costs incurred on account, $3,840. d. Depreciation of machinery and equipment, $2,000. e. The factory overhead rate is $75 per machine hour. Machine hours used: Job No. Machine Hours 101 15 102 37 103 43 104 74 105 35 106 43 Total 247 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $7,130; Job 102, $10,820; Job 105, $19,440. Required: