Entries and Schedules for Unfinished Jobs and Completed Jobs Kaymer Industries Inc. uses a job order cost system. The following data summarize the operations related to production for January, the first month of operations: a. Materials purchased on account, $20,880. b. Materials requisitioned and factory labor used: Job Materials Factory Labor 301 $2,060 $2,200 302 2,510 2,970 303 1,670 1,450 304 5,640 5,460 305 3,580 4,160 306 2,620 2,640 For general factory use 700 3,260 c. Factory overhead costs incurred on account, $3,930. d. Depreciation of factory machinery and equipment, $1,560. e. The factory overhead rate is $50 per machine hour. Machine hours used: Job Machine Hours 301 25 302 45 303 27 304 79 305 20 306 43 Total 239 f. Jobs completed: 301, 302, 303, and 305. g. Jobs were shipped and customers were billed as follows: Job 301, $6,610; Job 302, $9,280; Job 303, $12,960. Required: 1. Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank.