Test #1 (Chapters 15,16,17, and 18) eBook Calculator Entries and Schedules for Unfinished Jobs and Completed Jobs Hildreth Company uses a job order cost system. a. Materials purchased on account, $2,590 b. Materials requisitioned and factory labor used The following data summarize the operations related to production for April, the first month of operations: Job No. 101 102 103 104 105 106 For general factory use Materials Factory Labor $3,050 3,720 2,470 8,360 5,310 3,870 1,040 $3,220 4,350 2,130 3,860 4,770 c. Factory overhead costs incurred on account, $5,830. d. Depreciation of machinery and equipment, $2,290. e. The factory overhead rate is $65 per machine hour. Machine hours used Job No 101 102 103 104 105 Machine Hours 17 37 37 43