Coronado 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 Materials Factory Labor A20 $37,840 $19,000 A21 44.620 23,700 A22 36,700 15,700 A23 40,370 26,500 General factory use 5.270 8,400 $164,800 $93,300