Entries and Schedules for Unfinished Jobs and Completed Jobs

Staircase Equipment Company uses a job order cost system. The following data summarize the operations related to production for April 2014, the first month of operations:

Materials purchased on account, $1,940.

Materials requisitioned and factory labor used:

Job	Materials		Factory Labor
No. 301	$2,280		$3,100
No. 302	2,780		4,190
No. 303	1,850		2,050
No. 304	6,250		7,690
No. 305	3,970		5,860
No. 306	2,900		3,720
For general factory use	780		4,590

Factory overhead costs incurred on account, $4,350.

Depreciation of machinery and equipment, $2,200.

The factory overhead rate is $60 per machine hour. Machine hours used:

Job	Machine Hours
No. 301	36
No. 302	45
No. 303	44
No. 304	69
No. 305	16
No. 306	33
Total	243

Jobs completed: 301, 302, 303, and 305.

Jobs were shipped and customers were billed as follows: Job 301, $9,050; Job 302, $11,600; Job 303, $18,970.

Prepare a schedule of unfinished jobs to support the balance in the work in process account.

Staircase Equipment Company Schedule of Unfinished Jobs
Job	Direct Materials		Direct Labor		Factory Overhead		Total
SelectNo. 301No. 302No. 303No. 304No. 305Item 53	$		$		$		$
SelectNo. 302No. 303No. 304No. 305No. 306Item 58
Balance of Work in Process, April 30							$