Entries and schedules for Unfinished Jobs and Completed Jobs Hildruth Company uses a job order cost system. The following data summarize the operations related to production for April, the first month of persons a. Materials purchased on account, 52,740. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $3,310 4,040 102 $2,800 3,780 1,850 103 104 2,680 9.070 5.760 4,200 6,940 5,290 105 3,360 106 For general factory use 1.130 4,140 c. Factory overhead costs incurred on account, $6,320. d. Depreciation of machinery and equipment $1.990 e. The factory overhead rate is $45 per machine hour Machine hours used: Job No. Machine Hours 27 101 102 37 103 06 104 29 105 Job No. Machine Hours 101 27 102 28 103 37 104 66 105 29 106 28 Total 215 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $8,790; Job 102, $10,900; Job 105, $17,970. Required: 1. Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank. Entries Description Debit Credit a. b. 0. Sale Sale Cost 2. Post the appropriate entries to accounts for Work in Process and finished Goods, using the identifying letters as transaction codes Insert memo account balances of the end of the month Work In Process Ral Finished Goods Bal 1. Prepare a schedule of unfinished Jobs to support the balance in the work in account Hildeth Company Schedule of Unfinished Jobs Bal. 3. Prepare a schedule of unfinished jobs to support the balance in the work in process account. Schedule of Unfinished Jobs Job Direct Materials Direct Labor Factory Overhead Total Balance of Work in Process, April 30 4. Prepare a schedule of completed Jobs on hand to support the balance in the finished goods account. Hildreth Company Schedule of Completed Jobs Job Direct Materials Direct Labor Factory Overhead Total $