3. Manufacturing overhead costs incurred on account $54,000. 4. Depreciation on factory equipment $17,250. 5. Depreciation on the company's office building was $14,400. 6. Manufacturing overhead rate is 81% of direct labor cost. 7. Jobs completed during the quarter: A20,A21, and A23. No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory 196700 Accounts Payable (To record materials purchases) Factory Wages Payable Cash (To record factory wages) (2) Work in Process Inventory 160630 Manufacturing Overhead Raw Materials Inventory (To record materials put into production) Work in Process Inventory Enos Printing Corp, uses a job order cost system. The following data summarize the operations related to the first quarter's production. 1. Materiais purchased on account $196,700, and factory wages incurred $93,000. 2. Materials requisitioned and factory labor used by job: Work in Process Inventory Manufacturing Overhead Factory Wages Payable (To record labor put into production) (3) Raw Materials Inventory Accounts Payable (4) Raw Materials Inventory Accumulated Depreciation-Buildings 17250 14400 Accumulated Depreciation-Buildings Work in Process Inventory Manufacturing Overhead