Tybee Industries Inc. uses a job order cost system. The following data summarize the operations related to production for January, the first month of operations: a. Materials purchased on account, $2,930.
b. Materials requisitioned and factory labor used:

Job Materials Factory Labor
301 $2,960 $2,775
302 3,620 3,750
303 2,400 1,875
304 8,100 6,860
305 5,100 5,250
306 3,750 3,340
For general factory use 1,080 4,100

c. Factory overhead costs incurred on account, $5,500.
d. Depreciation of machinery and equipment, $1,980.
e. The factory overhead rate is $54 per machine hour. Machine hours used:

Job Machine Hours
301 25
302 36
303 30
304 72
305 40
306 25
Total 228

f. Jobs completed: 301, 302, 303 and 305.
g. Jobs were shipped and customers were billed as follows: Job 301, $8,250; Job 302, $11,200; Job 303, $15,000.

Required:
a. Journalize the entries to record the summarized operations.
b. Prepare a schedule of unfinished jobs to support the balance in the work in process account.
c. Prepare a schedule of completed jobs on hand to support the balance in the finished goods account.