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, $2,560. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $3,080 $3,220 102 3,760 4,350 103 2,490 2,130 104 8,440 7,990 105 5,360 6,090 106 3,910 3,860 For general factory use 1,050 4,770 c. Factory overhead costs incurred on account, $5,880. d. Depreciation of machinery and equipment, $2,290. e. The factory overhead rate is $40 per machine hour. Machine hours used: Job No. Machine Hours 101 36 102 16 103 28 104 65 105 22 106 21 Total 188 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $9,290; Job 102, $10,500; Job 105, $16,650. Required: 1. Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank. Entries b. Description Debit Credit