PR 19-2A Entries and schedules for unfinished jobs and completed jobs OBJ.2 Tybee Industries Inc. uses a job order cost system. The following data summarize the operations related to production for January 2016, the first month of operations: a. Materials purchased on account, $29,800. b. Materials requisitioned and factory labor used: c. Factory overhead costs incurred on account, $5,500. d. Depreciation of machinery and equipment, $1,980. e. The factory overhead rate is $54 per machine hour. Machine hours used: f. Jobs completed: 301, 302, 303 and 305. g. Jobs were shipped and customers were billed as follows: Job 301, \$8,250; Job 302, $11,200; Job 303,$15,000. Instructions 1. Journalize the entries to record the summarized operations. PR 19-1A Entries for costs in a job order cost system OBJ. 2 DiSalvio Co. uses a job order cost system. The following data summarize the operations related to production for May: a. Materials purchased on account, $634,000. b. Materials requisitioned, $646,200, of which $74,500 was for general factory use. c. Factory labor used, $660,200, of which $91,200 was indirect. d. Other costs incurred on account for factory overhead, $147,500; selling expenses, $234,000; and administrative expenses, $146,400. e. Prepaid expenses expired for factory overhead were $29,200; for selling expenses, $26,800; and for administrative expenses, $18,000. f. Depreciation of office building was $84,600; of office equipment, $43,340; and of factory equipment, $32,000. g. Factory overhead costs applied to jobs, $362,000. h. Jobs completed, $1,002,000. i. Cost of goods sold, $890,000. Instructions Journalize the entries to record the summarized operations