Carla Vista 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 $226,560, and factory wages incurred $103,850. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $41,490 $22,000 A21 50,680 25,960 A22 42,560 17,700 A23 46,430 29,500 General factory use 5,290 8,690 $186,450 $103,850 3. Manufacturing overhead costs incurred on account $58,410. (Hint: Use Accounts Payable.) 4. Depreciation on factory equipment $17,150.