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, $2,630. b. Materials requisitioned and factory labor used: Job No. 101 Materials $3,210 Factory Labor $3,280 102 3,920 4,430 103 2,600 2,160 104 8,800 8,130 105 5,590 6,200 106 4,080 3,940 For general factory use 1,090 4,850 c. Factory overhead costs incurred on account, $6,130. d. Depreciation of machinery and equipment, $2,330. e. The factory overhead rate is $40 per machine hour. Machine hours used: Job No. Machine Hours 101 26 102 25 103 35 104 78 105 26 106 31 Total 221 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $9,040; Job 102, $11,220; Job 105, $17,860.