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Entries and Schedules for Unfinished Jobs and Completed Jobs Tybee Industries Inc. uses a job order cost system. The following data summarize the operations related to production for January, the first month of operations: a. Materials purchased on account, $3,340. b. Materials requisitioned and factory labor used: Job Materials Factory Labor 301 $2,700 $2,780 302 3,290 3,750 303 2,190 1,830 304 7,400 6,890 305 4,700 5,250 306 3,430 3,340 For general factory use 920 4,110 c. Factory overhead costs incurred on account, $5,160. d. Depreciation of machinery and equipment, $1,970. e. The factory overhead rate is $35 per machine hour. Machine hours used: Job Machine Hours 301 27 302 17 303 34 304 67 305 23 306 25 Total 193 f. Jobs completed: 301, 302, 303, and 305. g. Jobs were shipped and customers were billed as follows: Job 301, $7,710; Job 302, $9,160; Job 303, $15,110. 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 a. Materials 3,340 Accounts Payable 3,340 b. Work in Process Factory Overhead Materials III Wages Payable C. d. e. 9. 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 Bal. Finished Goods Bal. Finished Goods Bal. 3. Prepare a schedule of unfinished jobs to support the balance in the work in process account. Tybee Industries Inc. Schedule of Unfinished Jobs Job Direct Materials Direct Labor Factory Overhead Total $ Balance of Work in Process, January 30 $ 4. Prepare a schedule of completed jobs on hand to support the balance in the finished goods account. Tybee Industries Inc. Schedule of Completed Jobs Job Direct Materiale Direct Labor Factory nuerhead Total 4. Prepare a schedule of completed jobs on hand to support the balance in the finished goods Tybee Industries Inc. Schedule of Completed Jobs Job Direct Materials Direct Labor Factory Overhead Total $ UT $