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

1. Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank

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.

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

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

Work in Process Finished Goods a. Materials purchased on account, $3,110. b. Materials requisitioned and factory labor used: c. Factory overhead costs incurred on account, $6,020. d. Depreciation of machinery and equipment, $2,330. e. The factory overhead rate is $70 per machine hour. Machine hours used: f. Jobs completed: 101, 102, 103, and 105 . g. Jobs were shipped and customers were billed as follows: Job 101, \$10,400; Job 102, $13,540; Job 105,$22,790