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Cullumber Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. Materials purchased on account

Cullumber Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production.
Materials purchased on account $245,760, and factory wages incurred $112,800.
Materials requisitioned and factory labor used by job:
\table[[Job Number,Materials,Factory Labor],[A20,$44,990,$24,000],[A21,54,980,28,160],[A22,46,160,19,200],[A23,50,380,32,000],[General factory use,5,740,9,440],[,$202,250,$112,800]]
Manufacturing overhead costs incurred on account $63,360.(Hint: Use Accounts Payable.)
Depreciation on factory equipment $18,600.
Depreciation on the company's office building was $18,400.
Manufacturing overhead rate is 90% of direct labor cost.
Jobs completed during the quarter: A20, A21, and A23.
Prepare a schedule showing the individual cost elements and total cost for each job in item 7.
\table[[Job,,\table[[Direct],[Materials]],,\table[[Direct],[Labor]],,\table[[Manufacturing],[Overhead]],],[A20,$,,$,,$,,$],[A21,,,,,,,],[\table[[5423
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