Entries and Schedules for Unfinished Jobs and Completed Jobs

Hildreth Company uses job order costing. The following data summarize the operations related to production for April, the first month of operations:

a$.$ Materials purchased on account, $$1,810.$

b$.$ Materials requisitioned and factory labor used:

$\backslash$table$[[$Job No$.,$Mat,erials$],[101,,1,870],[102,,2,280],[103,,1,510],[104,,5,120],[105,,3,250],[106,,2,370],[$For genera,$y$ use,$640],[\backslash$table$[[$c$.$ Factory ov$],[$d$.$ Depreciati$],[$e$.$ The factor$]],\backslash$table$[[$costs incurred on$],[$lachinery and equit$],[$lead rate is $$50$ pe$]],\backslash$table$[[$accour$],[$pment$],[$er macl$]]],[$Job No$.,$Machine Hours,$],[101,26,],[102,15,],[103,35,],[104,73,],[105,32,],[106,28,],[$Total$,209,]]$

f$.$ Jobs completed: $101,102,103,$ and $105.$

g$.$ Jobs were shipped and customers were billed as follows: Job $101,$$$5,860$; Job $102,$$$6,410$; Job $105,$$$12,730.$

Required:

Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank.

Entries

Description

Debit

Credit

a$.$

b$.$

$$

$$

$$

c$.$