1. Entries and Schedules for Unfinished Jobs and Completed Jobs

   Tybee Industries Inc. uses a job order cost system. The following data summarize the operations related to production for January, the first month of operations:

   1. Materials purchased on account, $2,910.
   2. Materials requisitioned and factory labor used:

      Job	Materials		Factory Labor
      301	$2,240		$2,030
      302	2,730		2,740
      303	1,810		1,340
      304	6,140		5,030
      305	3,900		3,840
      306	2,840		2,440
      For general factory use	760		3,000

   3. Factory overhead costs incurred on account, $4,280.
   4. Depreciation of machinery and equipment, $1,440.
   5. The factory overhead rate is $35 per machine hour. Machine hours used:

      Job	Machine Hours
      301		36
      302		43
      303		15
      304		72
      305		36
      306		26
      Total		228

   6. Jobs completed: 301, 302, 303, and 305.
   7. Jobs were shipped and customers were billed as follows: Job 301, $6,640; Job 302, $8,370; Job 303, $10,660.

   Required:

   1. Journalize the entries to record the summarized operations. For a compound transaction, if an amount box does not require an entry, leave it blank.

   Entries	Description	Debit	Credit
   a.		fill in the blank 2
   			fill in the blank 4
   b.		fill in the blank 6	fill in the blank 7
   		fill in the blank 9	fill in the blank 10
   		fill in the blank 12	fill in the blank 13
   		fill in the blank 15	fill in the blank 16
   c.		fill in the blank 18
   			fill in the blank 20
   d.		fill in the blank 22
   			fill in the blank 24
   e.		fill in the blank 26
   			fill in the blank 28
   f.		fill in the blank 30
   			fill in the blank 32
   g.		fill in the blank 34
   			fill in the blank 36
   		fill in the blank 38
   			fill in the blank 40

   2. Post the appropriate entries to T accounts for Work in Process and Finished Goods, using the identifying letters as transaction codes. Insert memo account balances as of the end of the month.

   Work in Process
   	fill in the blank 42		fill in the blank 44
   	fill in the blank 46
   Bal.	fill in the blank 47

   Finished Goods
   	fill in the blank 49		fill in the blank 51
   Bal.	fill in the blank 52

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

   Tybee Industries Inc. Schedule of Unfinished Jobs
   Job	Direct Materials		Direct Labor		Factory Overhead		Total
   	$	fill in the blank 54	$	fill in the blank 55	$	fill in the blank 56	$	fill in the blank 57
   		fill in the blank 59		fill in the blank 60		fill in the blank 61		fill in the blank 62
   Balance of Work in Process, January 30							$	fill in the blank 63

   4. Prepare a schedule of completed jobs on hand to support the balance in the finished goods account.

   Tybee Industries Inc. Schedule of Completed Jobs
   Job	Direct Materials		Direct Labor		Factory Overhead		Total
   	$	fill in the blank 65	$	fill in the blank 66	$	fill in the blank 67	$	fill in the blank 68