Blossom 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 were $192,000, and factory wages incurred were $91,500. 2. Materials requisitioned and factory labour used by job were as follows: Job Number Materials A20 A21 A22 $33,240 42,920 36,000 41,250 4,450 $157,860 Factory Labour $18,000 24,000 17.000 25,000 7,500 91,500 A23 Indirect 3. 4. 5. Manufacturing overhead costs incurred on account were $59,500. (Hint: Use Accounts Payable.) Depreciation on machinery and equipment was $14,550. The manufacturing overhead rate is 80% of the direct labour cost. Jobs completed during the quarter were A20, A21, and A23. 6. Prepare entries to record the operations summarized above (Listall debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. (To record materials purchased) (To record factory wages incurred) 2. (To record materials requisitioned by job) (To record factory labour used by job) 3. 4. 5. 6. Prepare a schedule showing the individual cost elements and total cost for each job in item 6. Job Direct Materials Direct Labour Manufacturing Overhead Total A20 $ s $ $ A21 A23