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, $2,590. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,020 $2,030 102 2,460 2,740 103 1,640 1,340 104 5,530 5,030 105 3,510 3,840 106 2,570 2,440 For general factory use 690 3,000 Factory overhead costs incurred on account, $3,860. Depreciation of machinery and equipment, $1,440. The factory overhead rate is $65 per machine hour. Machine hours used: Job No. Machine Hours 101 45 102 20 103 25 104 69 105 15 106 42 Total 216 Jobs completed: 101, 102, 103, and 105. Jobs were shipped and customers were billed as follows: Job 101, $8,370; Job