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, $2,220. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $3,000 $3,170 102 3,660 4,280 103 2,430 2,090 104 8,220 7,860 105 5,220 5,990 106 3,810 3,800 For general factory use 1,020 4,690