Hildreth Company uses a job order cost system. The following data summerize the operations related to production for April 2016, the first month of operations.

a. Materials purchased on account, 147000

b. Materials requisitioned and factory labor used

Job number	Materials	Factory labor
101	19320	19500
102	23100	28140
103	13440	14000
104	38200	36500
105	18050	15540
106	18000	18700
For general factory use	9000	20160

c. Factory overhead costs incurred on account, 6000

d. Deprecation of machinery and equipment, 4100

e. The factory overhead rate is $40 per machine hour. Machine hours used:

Job	machine hours
101	154
102	160
103	126
104	238
105	160
106	174
total	1012

f. Jobs completed were 101, 102, 103, and 105.

g. Jobs were shipped and customers were billed as follows: Job 101, 62900; Job 102, 80700; Job 105, 45500.

1. journalize the entries to record the summarized operations.

2. Post the appropiate 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.