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, $3,340. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,810 $2,930 102 3,430 3,960 103 2,280 1,930 104 7,700 7,270 105 4,890 5,540 106 3,570 3,520 For general factory use 960 4,340 c. Factory overhead costs incurred on account, $5,370. d. Depreciation of machinery and equipment, $2,080. e. The factory overhead rate is $60 per machine hour. Machine hours used: Job No. Machine Hours 101 102 103 26 36 21