Entries and Schedules for Unfinished Jobs and Completed Jobs Hildreth Company uses a job order cast system. The following data summarize the operations related to production for April, the first month of operations: a. Materials purchased on account, $2,870. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,430 $3,120 102 2,960 4.210 103 1,970 2,060 104 6,660 7,740 105 4,230 5,900 106 3,090 3,740 For general factory use 830 4,620 Factory overhead costs incurred on account, $4,640 d. Depreciation of machinery and equipment, $2,220. e. The factory overhead rate is $75 per machine hour Machine hours used Job No. Machine Hours 101 44 102 41 103 15 104 79 105 39 106 44 Total 262