Entries and Schedules for Unfinished Jobs and Completed Jobs Sinatra Industries, Inc. uses a job order cost system. The following data summarize the operations related to production for June 2012, the first month of operations: Materials purchased on account, $32,760. Materials requisitioned and factory labor used: Factory overhead costs incurred on account, $6,300. Depreciation of machinery and equipment, $2,200. The factory overhead rate is $58 per machine hour. Machine hours used: Jobs completed: 301, 302, 303, and 305. Jobs were shipped and customers were billed as follows: Job 301, $9,150; Job 302, $12,350; Job 303, $16,600. 1. Journalize the entries to record the summarized operations. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0".