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V. Creative Graphics Printing Company uses a job order cost system. The following data summarize the operations related to production for April, 2003, the first month of operations: a. Material purchased on account, $8,200. b. Materials requisitioned and factory labor used: Job Materials Factory Labor No. 101 $ 1,340 $950 No. 102 950 740 No. 103 2,310 1,640 No. 104 $20 540 No. 105 690 525 No. 106 1,420 1.080 For general factory use 380 2,310 c. Factory overhead costs incurred on account, $4,100. d. Depreciation of machinery and equipment, $900. e. The factory overhead rate is $120 per machine hour. Machine hours used: Job Machine Hours No. 101 11.0 No. 102 9.5 No. 103 20.0 No. 104 5.5 No. 105 7.0 No. 106 12.5 Total 65.5 f. Jobs completed: 101. 102, 103, and 105 g. Jobs were shipped and customers were billed as follows: Job 101, $5.000: Job 102, $3.900: Job 103. $10,500. Instructions 1. Journalize the entries to record the summarized operations. 2. Post the appropriate entries to Taccounts for Work in Process and Finish Goods, using the identifying letters as date. Insert memorandum account balances as of the end of the month. 3. Prepare a schedule of untinished jobs to support the balance in the work in process account. 4. Prepare a schedule of completed jobs on hand to support the balance in the finished goods account