(3) Manufacturing Overhead Accounts Payable 52,200 (4) Manufacturing Overhead Accumulated Depreciation-Equipment 16,750 (5) Depreciation Expense 5,000 Accumulated Depreciation-Buildings 'OTDTGLETHU 15,000 X! (6) Work in Process Inventory Manufacturing Overhead (7) Finished Goods Inventory Ex Work in Process Inventory Click if you would like to Show Work for this question: Open Show Work Your answer is partially correct. Try again. 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 $197,100, and factory wages incurred $93,300. 2. Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 A23 General factory use Materials $37,840 44,620 36,700 40,370 5,270 $164,800 Factory Labor $19,000 23,700 15,700 26,500 8,400 $93,300 3. Manufacturing overhead costs incurred on account $52,200. 4. Depreciation on factory equipment $16,750. 5. Depreciation on the company's office building was $15,000. 6. Manufacturing overhead rate is 86% 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.) Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory 197,100 Accounts Payable 197,100 (To record materials purchases) Factory Labor 93300 C 933001 Factory Wages Payable (To record factory wages) (2) Work in Process Inventory Manufacturing Overhead C5,270 U Raw Materials Inventory 164,800 (To record materials put into production) Work in Process Inventory Manufacturing Overhead