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, $2,240. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $3,240 $2,840 102 3,950 3,830 103 2,620 1,870 104 8,880 7,040 105 5,640 5,370 106 4,110 3,410 For general factory use 1,100 4,200 c. Factory overhead costs incurred on account, $6,190. d. Depreciation of machinery and equipment, $2,020. e. The factory overhead rate is $70 per machine hour. Machine hours used: Job No. Machine Hours 101 20 102 41 103 28 104 69 105 44 106 15 Total 217 4 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $8,980; Job 102, $12,780; Job 105, $18,710. Required: 1. Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank.