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: Materials purchased on account, $2,880. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $1,930 $3,180 102 2,350 4,290 103 1,560 2,100 104 5,290 7,890 105 3,360 6,010 106 2,450 3,820 For general factory use 660 4,710 Factory overhead costs incurred on account, $3,690. Depreciation of machinery and equipment, $2,260. The factory overhead rate is $75 per machine hour. Machine hours used: Job No. Machine Hours 101 41 102 16 103 23 104 68 105 16 106 41 Total 205 Jobs completed: 101, 102, 103, and 105. Jobs were shipped and customers were billed as follows: Job 101, $9,820; Job 102, $9,410; Job 105, $15,620.