Barajas Printing Corp. uses a job order cost system. The following data summa- Prepare entries for manufacrize the operations related to the first quarter's production. turing costs. (SO 2, 3, 4. 5)

1. Materials purchased on account \($172,000\), and factory wages incurred $87,300.

2. Materials requisitioned and factory labor used by job:

3. Manufacturing overhead costs incurred on account $39,500.
4. Depreciation on machinery and equipment $14,550.
5. Manufacturing overhead rate is 75% 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 item 6.)

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Job Number Materials. Factory Labor A20 $ 32,240 $18,000 A21 42,920 26,000 A22 36,100 15,000 A23 39,270 25,000 General factory use 4,470 3,300 $155,000 $87,300