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:

1. Materials purchased on account, $2,630.
2. Materials requisitioned and factory labor used:

   Job No.	Materials		Factory Labor
   101	$3,300		$2,450
   102	4,030		3,310
   103	2,670		1,620
   104	9,040		6,080
   105	5,740		4,630
   106	4,190		2,940
   For general factory use	1,120		3,630

3. Factory overhead costs incurred on account, $6,300.
4. Depreciation of machinery and equipment, $1,740.
5. The factory overhead rate is $75 per machine hour. Machine hours used:

   Job No.	Machine Hours
   101		15
   102		22
   103		27
   104		79
   105		44
   106		17
   Total		204

6. Jobs completed: 101, 102, 103, and 105.
7. Jobs were shipped and customers were billed as follows: Job 101, $8,250; Job 102, $10,790; Job 105, $18,310.