Hildreth Company uses a job order cost system. The following data summarize the operations related to production for April, the first month of operations: a. Materials purchased on account, $2,150. b. Materials requisitioned and factory labor used: Job No. 101 Materials Factory Labor $2,390 $2,000 102 2,920 2,700 103 1,940 1,320 104 6,550 4,960 105 4,160 3,780 106 3,040 2,400 For general factory use 810 2,960 c. Factory overhead costs incurred on account, $4,560. d. Depreciation of machinery and equipment, $1,420. e. The factory overhead rate is $35 per machine hour. Machine hours used: Job No. Machine Hours 101 29 102 19 103 27 104 74 105 17 106 20 Total 186 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $6,490; Job 102, $7,540; Job 105, $12,190.