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 were $192,200, and factory wages incurred were $93,000. 2. Materials requisitioned and factory labour used by job were as follows: Job Number A20 A21 A22 A23 Indirect Materials $33,670 43,510 36,000 41,990 4,520 $159,690 Factory Labour $18,000 24,300 17,700 25,400 7,600 93,000

Cullumber Printing Corp. uses a job-order cost system. The following data surnmarize the operations related to the first quarter's production: 1. Materials purchased on account were $192,200, and factory wages incurred were $93,000. 2. Materials requisitioned and factory labour used by job were as follows: (To record materials purchased) (To record factory wages incurred) 2. (To record materials requisitioned by job) 3. Manufacturing overhead costs incurred on account were $59.500. (Hint: Use Accounts Payable). 4. Depreciation on machinery and equipment was $14,800. 5. The manufacturing overhead rate is 80% of the direct labour cost. 6. Jobs completed during the quarter were A20, A21, and A23. (a1) Prepare entries to record the operations summarized above. (List all debit entries before credit entries. Credit occount titles are automatically indented when the amount is entered. Do not indent manually) (To record factory labour used by job) 3. 4. I 5. 6