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:

Job Number Materials Factory Labor A20 $ 35,240 $18,000 A21 42,920 22,000 A22 36,100 15,000 A23 39,270 25,000 General factory use 4,470 7,300

$158,000 $87,300 3 Manufacturing overhead costs incurred on account $49,500.

4 Depreciation on factory equipment $14,550.

5 Depreciation on the company’s offi ce building was $14,300.

6 Manufacturing overhead rate is 90% of direct labor cost.

7 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 7.)

AppendixLO1