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, $3,030. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,630 $2,360 102 3,210 3,190 103 2,130 1,560 104 7,210 5,850 105 4,580 4,460 106 3,340 2,830 For general factory use 890 3,490 c. Factory overhead costs incurred on account, $5,020. d. Depreciation of machinery and equipment, $1,680. e. The factory overhead rate is $65 per machine hour. Machine hours used: