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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, $3,130. b. Materials requisitioned and factory labor used: Job No. Materials Factory Labor 101 $2,130 $2,360 102 2,600 3,190 103 1,730 1,560 104 5,840 5,850 105 3,710 4,460 106 2,710 2,830 For general factory use 720 3,490 c. Factory overhead costs incurred on account, $4,070. d. Depreciation of machinery and equipment, $1,680. e. The factory overhead rate is $55 per machine hour. Machine hours used: Job No. Machine Hours 101 41 102 16 103 17 104 74 105 26 106 19 Total 193 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $8,090; Job 102, $8,000; Job 105, $12,250. Required: PreviousWork in Process g. Sale Accounts Receivable Sales g. Cost of Goods Sold Cost 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 (f) (ey Bal Finished Goods (f) Bal. 3. Prepare a schedule of unfinished jobs to support the balance in the work in process account. Hildreth Company Schedule of Unfinished Jobs Direct Factory Job Direct Labor Total Materials Overhead 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 Direct Factory Total Job Direct Labor Materials Overhead $Entries Description Debit Credit a. Materials 3,130 Accounts Payable 3,130 b. Work in Process Factory Overhead Materials Wages Payable C. Factory Overhead Accounts Payable d. Factory Overhead Accumulated Depreciation-Machinery and Equipment e. Work in Process Factory Overhead f. Finished Goods Work in Process g. Accounts Receivable Sale Sales g. Cost of Goods Sold Cost 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 (f ) ( b) (e Bal. Finished Goods (q) v (f) Bal. Previous