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eBook Calculator Entries and Schedules for Unfinished Jobs and Completed Jobs 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, $2,900. b. Materials requisitioned and factory labor used: Job No. Factory Labor Materials $2,240 101 $2,960 102 2,730 4,000 103 1,810 1,950 7,340 104 6,140 105 3,900 5,590 106 2,840 3,550 For general factory use 760 4,380 C. Factory overhead costs incurred on account, $4,280. d. Depreciation of machinery and equipment, $2,100. e. The factory overhead rate is $60 per machine hour. Machine hours used: 3,900 106 5,590 2,840 For general factory use 3,550 760 4,380 c. Factory overhead costs incurred on account, $4,280. d. Depreciation of machinery and equipment, $2,100. e. The factory overhead rate is $60 per machine hour. Machine hours used: Job No. Machine Hours 101 23 102 34 103 15 104 68 105 24 106 23 Total 187 f. Jobs completed: 101, 102, 103, and 105. Jobs were shipped and customers were billed as follows: Job 101, $7,900; Job 102, $10,520; Job 105, $13,510. 9. 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. Work in Process (b) Bal. Finished Goods (9) Bal. 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