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, $2,540. b. Materials requisitioned and factory labor used: Job No. 101 Materials $3,150 Factory Labor $2,940 102 3,840 3,970 103 2,550 1,940 104 8,630 7,290 105 5,480 5,560 106 4,000 3,530 For general factory use 1,070 4,350 c. Factory overhead costs incurred on account, $6,020. d. Depreciation of machinery and equipment, $2,090. e. The factory overhead rate is $40 per machine hour. Machine hours used: Job No. Machine Hours 101 27 102 26 103 45 104 69 105 17 106 15 Total 199 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $8,600; Job 102, $10,620; Job 105, $18,240.