Cullumber 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 $245,760, and factory wages incurred $112,800. 2. Materials requisitioned and factory labor used by job: 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 3. Manufacturing overhead costs incurred on account $63,360. (Hint: Use Accounts Payable.) 4. Depreciation on factory equipment $18,600. 5. Depreciation on the company's office building was $18,400. 6. Manufacturing overhead rate is 90% of direct labor cost. 7. 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. Direct Materials Direct Labor Manufacturing Overhead Job A20 $ $ $ A21 A23 No. Account Titles and Explanation Debit Credit (1) (To record materials purchases) (To record factory wages) 2) (2) (To record materials put into production) (To record labor put into production) (3) (4) (5) (6) (7)