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

Materials purchased on account, $2,070.

Materials requisitioned and factory labor used:

Job No.	Materials		Factory Labor
101	$3,080		$2,950
102	3,760		3,980
103	2,490		1,950
104	8,440		7,320
105	5,360		5,580
106	3,910		3,540
For general factory use	1,050		4,370

Factory overhead costs incurred on account, $5,880.

Depreciation of machinery and equipment, $2,090.

The factory overhead rate is $50 per machine hour. Machine hours used:

Job No.	Machine Hours
101		25
102		44
103		32
104		79
105		31
106		39
Total		250

Jobs completed: 101, 102, 103, and 105.

Jobs were shipped and customers were billed as follows: Job 101, $8,740; Job 102, $11,930; Job 105, $17,520.

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
f.	Finished Goods
	Work in Process
g. Sale	Accounts Receivable
	Sales
g. Cost	Cost of Goods Sold
	Finished Goods

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
(b)		(f)
(e)
Bal.

Finished Goods
(f)		(g)
Bal.

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

Hildreth Company Schedule of Unfinished Jobs
Job	Direct Materials		Direct Labor		Factory Overhead		Total
No. 104	$		$		$		$
No. 106
Balance of Work in Process, April 30							$

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

Hildreth Company Schedule of Completed Jobs
Job	Direct Materials		Direct Labor		Factory Overhead		Total
Finished Goods, April 30 (Job 103)	$		$		$		$