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 incaured $112,800. 2. Materials requisitioned and factory labor used by job: 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 solfice building was $18,400. 6. Manufacturing overhead rate is 90% of dicect labor cost, 7. Jobs completed during the quarter: A20,A21, and A23. Preparea schedule stowing the individuat cost elements and total cost for each job in item?. 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) (To record labor put into production) (3) (4) (5) (6) (7) \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{JobA20} & \multicolumn{2}{|c|}{DirectMaterials} & \multicolumn{2}{|c|}{DirectLabor} & \multicolumn{2}{|c|}{ManufacturingOverhead} & \multicolumn{2}{|c|}{ Total } \\ \hline & $ & 4410 & 5 & 24000 & 5 & 21600 & 5 & 906%0 \\ \hline A21 & & 54980 & & 28560 & & 25344 & & 106884 \\ \hline \multirow[t]{2}{*}{A23} & & 50580 & & 32000 & & 20000 & & \\ \hline & & & & & & & 5 & 3te2s \\ \hline \end{tabular} No. Acrount Thles and fxplanation (1) Debit (To secard materials purchacas) Cresht (To record factory wopes) (2)