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, $2,050. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $3,230 $2,940 102 3,940 3,970 103 2,620 1,940 104 8,850 7,290 105 5,620 5,560 106 4,100 3,530 For general factory use 1,100 4,350 c. Factory overhead costs incurred on account, $6,170. d. Depreciation of machinery and equipment, $2,090. e. The factory overhead rate is $75 per machine hour. Machine hours used: Job No. Machine Hours 101 30 102 21 103 22 104 75 105 16 106 35 Total 199