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, $2,710. b. Materials requisitioned and factory labor used: 4 Job No. Materials Factory Labor 101 $2,870 $2,720 102 3,500 3,670 103 2,320 1,800 104 7,860 6,750 105 4,990 5,140 106 3,640 3,260 For general factory use 980 4,030 c. Factory overhead costs incurred on account, $5,480. d. Depreciation of machinery and equipment, $1,930. e. The factory overhead rate is $75 per machine hour. Machine hours used: Job No. 101 102 Machine Hours 22 42 12:41PM