Corp, uses a job order cost system. The following data summanze the operations related to the first quarter's production 1: Materials purchased on account $197,800, and factory wages incurred $93,400. 2 Materials requisitioned and factory labor used by job: Labor $36,240 45,120 423 General factory u 41,270 4,970 $163,800 15,600 27,000 8,200 $93,400 on factory equipment $16,150. on the c building was $14.900. overhead rate is 83% of direct labor cost. No. Account Titles and Explanation Debit