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, $2,350. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $3,380 $1,950 102 4,120 2,630 103 2,7401 1,290 104 9,260 4,840 105 5,880 3,690 106 4,290 2,340 For general factory use 1,150 2,890