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, $147,000.
b. Materials requisitioned and factory labor used:

Job No. Materials Factory Labor
101 $19,320 $19,500
102 23,100 28,140
103 13,440 14,000
104 38,200 36,500
105 18,050 15,540
106 18,000 18,700
For general factory use 9,000 20,160

c. Factory overhead costs incurred on account, $6,000.
d. Depreciation of machinery and equipment, $4,100.
e. The factory overhead rate is $40 per machine hour.

Job No. Machine Hours
101 23
102 43
103 37
104 65
105 32
106 35
Total 235

f. Jobs completed: 101, 102, 103, and 105.
g. Jobs were shipped and customers were billed as follows: Job 101, $7,640; Job 102, $10,810; Job 105, $16,490.

Required:

1. Journalize the entries to record the summarized operations.
2. Post the appropriate entries to T-accounts for Work in Process and Finished Goods.
3. Prepare a schedule of unfinished jobs to support the balance in the Work in Process account.
4. Prepare a schedule of finished jobs to support the balance in the Finished Goods account.