1. Materials purchased on account $194,400, and factory wages incurred $90,400. 2. Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 A23 General factory use Materials Factory Labor $36,540 45,720 36,800 40,570 4,870 $164,500 $18,100 22,800 15,800 26,200 7,500 $90,400 3. Manufacturing overhead costs incurred on account $50,900 4. Depreciation on factory equipment $16,150 5. Depreciation on the company's office building was $15,000. 6. Manufacturing overhead rate is 83% of direct labor cost. 7, Jobs completed during the quarter: A20, A21, and A23. Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually Debit Credit No. Account Titles and Explanation (1) Raw Materials Inventory 94,400 194,400 Accounts Payable (To record materials purchases) Factory Labor 90,100 90,4 Factory Wages Payable (To record factory wages (2) Work in Process Inventory 6,540 Manufacturing Overhead 45,720 Raw Materials Inventory