Entries and Schedules for Unfinished Jobs and Cormpleted 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: a. Materials purchased on account, $3,070 b. Materials reguisitioned and factory labor used: Job No. 301 No. 302 No. 303 No. 304 No. 305 No. 306 Materials Factory Labor 53,400 53,060 4,150 4,130 9,320 5,920 4,320 ,160 5,780 70 s, 530