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, $2,130. b. Materials requisitioned and factory labor used: Job No. Materials $2,720 Factory Labor $2,830 3,820 1,870 3,320 2,200 7,450 7,020 5,350 4,730 3,450 920 106 For general factory use 3,400 4,190 c. Factory overhead costs incurred on account, $5,200. d. Depreciation of machinery and equipment, $2,010. e. The factory overhead rate is $45 per machine hour. Machine hours used: Job No. Machine Hours 101 106 Total 201 f. Jobs completed: 101, 102, 103, and 105. g. Jobs were shipped and customers were billed as follows: Job 101, $8,660; Job 102, $9,650; Job 105, $14,150. Required: 1. Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank. Entries Description Debit Credit . 9. Sale Cost 2. Post the appropriate entries to T accounts for Work in Process and Finished Goods, using the identifying lette memo account balances as of the end of the month. Work in Process Finished Goods 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 e or completed jobs on hand to support the balance in the finished goods account. Hildreth Company Schedule of Completed Jobs Direct Job Direct Labor Factory Direct Labor Total Materials Overhead