Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter€™s production.
1. Materials purchased on account $192,000, and factory wages incurred $87,300.
2. Materials requisitioned and factory labor used by job:

3. Manufacturing overhead costs incurred on account $49,500.
4. Depreciation on equipment $14,550.
5. Manufacturing overhead rate is 90% of direct labor cost.
6. Jobs completed during the quarter: A20, A21, and A23.

Instructions
Prepare entries to record the operations summarized above. (Prepare a schedule showing the individual cost elements and total cost for each job in item6.)

Factory Labor Job Number A20 A21 A22 A23 General factory use Materials 35,240 42,920 36,100 39,270 4,470 $158,000 $18,000 22,000 15,000 25,000 7.300 $87,300