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, $1,900. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,210 $2,720 102 2,700 3,670 103 1,790 1,800 104 6,060 6,750 105 3,850 5,140 106 2,810 3,260 For general factory use 750 4,030 C. Factory overhead costs incurred on account, $4,220. d. Depreciation of machinery and equipment, $1,930. e. The factory overhead rate is $40 per machine hour. Machine hours used: Job No. Machine Hours 101 42 102 16 103 40 104 83 105 32 106 35 Total 248 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $7,930; Job 102, $8,410; Job 105, $15,050