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, $2,960. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $1,800 $2,480 102 2,200 3,350 103 1,460 1,640 104 4,930 6,150 105 3,130 4,690 106 2,290 2,980 For general factory use 610 3,670 c. Factory overhead costs incurred on account, $3,440. d. Depreciation of machinery and equipment, $1,760. e. The factory overhead rate is $45 per machine hour. Machine hours used: Machine Hours Job No. 101 39 102 33 103 19 104 84 105 36