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 $194,000, and factory wages incurred $91,800. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $37,740 $19,400 A21 45,720 23,100 A22 37,400 15,700 A23 40.770 25,200 General factory use 4,570 8,400 $ 166,200 $91,800 3. Manufacturing overhead costs incurred on account $52,300. 4. Depreciation on factory equipment $15,950. 5. Depreciation on the company's office building was $14,900. 6. Manufacturing overhead rate is 84% 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 Total A20 $ $ $ $ A21 A23 $ Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) (To record materials purchases) (To record factory wages) (2) (To record materials put into production) (To record labor put into production) (3) (4) (5) (6)