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 $161,280, and factory wages incurred $73,420. 2. Materials requisitioned and factory labor used by job: 3. Manufacturing overhead costs incurred on account $41,580. (Hint: Use Accounts Payable.) 4. Depreciation on factory equipment $12,220. 5. Depreciation on the company's office building was $12,020. 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. Prepare entries to record the operations summarized above. (List all debit entries before credit entries. Credit account titles are