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: a. Materials purchased on account, $2,940. b. Materials requisitioned and factory labor used: Job No. Materlals Factory Labor 101 102 103 104 105 $3,080 3,760 2,490 8,440 5,360 3,910 1,050 $2,190 2,960 1,450 5,430 4,140 2,630 3,240 106 For general factory use c. Factory overhead costs incurred on account, $5,880. d. Depreciation of machinery and equipment, $1,550. e. The factory overhead rate is $40 per machine hour. Machine hours used: Machine Hours Job No. 101 102 34 42