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, $2,640. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,650 $2,230 102 3,230 3,010 103 2,150 1,470 104 7,260 5,530 105 4,610 4,210 106 3,370 2,680 For general factory use 900 3,300 c. Factory overhead costs incurred on account, $5,060. d. Depreciation of machinery and equipment, $1,580. e. The factory overhead rate is $55 per machine hour. Machine hours used: Job No. Machine Hours 101 42 102 35 103 30 104 81 105 30 106 24 Total 242 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $8,630; Job 102, $9,800; Job 105, $15,280.