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

Materials purchased on account, $$2,030.$

Materials requisitioned and factory labor used:

Job No$.$ Materials Factory Labor

$101$ $$2,090$ $$2,580$

$1022,5503,480$

$1031,6901,700$

$1045,7306,400$

$1053,6404,880$

$1062,6503,100$

For general factory use $7103,820$

Factory overhead costs incurred on account, $$3,990.$

Depreciation of machinery and equipment, $$1,830.$

The factory overhead rate is $$55$ per machine hour. Machine hours used:

Job No$.$ Machine Hours

$10133$

$10238$

$10340$

$10482$

$10520$

$10616$

Total $229$

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

Jobs were shipped and customers were billed as follows: Job $101,$ $$7,780$; Job $102,$ $$9,740$; Job $105,$ $$16,210.$

Required:

$1.$ 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.