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 $ 192,300, and factory wages incurred were $ 93,700. 2. Materials requisitioned and factory labour used by job were as follows: Job Number Materials Factory Labour A20 $ 33,520 $ 18,500 A21 43,420 24,100 A22 36,100 17,400 A23 41,690 25,800 Indirect 4,530 7,900 $ 159,260 93,700 Manufacturing overhead costs incurred on account were $ 59,600. (Hint: Use Accounts Payable.) 3. 4. Depreciation on machinery and equipment was $ 14,640. 5. The manufacturing overhead rate is 80% of the direct labour cost. 6. Jobs completed during the quarter were A20, A21, and A23. (a1) Your answer has been saved. See score details after the due date. Prepare entries to record the operations summarized above. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. Raw Materials Inventory 192,300 Accounts Payable 192,300 (To record materials purchased) Factory Labour 93,700 Factory Wages Payable 93,700 (To record factory wages incurred) 2. Work in Process Inventory 154730 Manufacturing Overhead 4,530 Raw Materials Inventory 159,260 (To record materials requisitioned by job) Work in Process Inventory 85800 Manufacturing Overhead 7,900 Factory Labour 93,700 (To record factory labour used by job) 3. Manufacturing Overhead 59,600 Accounts Payable 59,600 4. Depreciation Expense 14,640 Accumulated Depreciation-Machinery and Equipment 14,640 5. Work in Process Inventory 68640 Manufacturing Overhead 68640 6. Finished Goods Inventory 241750 Work in Process Inventory 241750 (a2) Prepare a schedule showing the individual cost elements and total cost for each job in item 6. Job Direct Materials Direct Labour Manufacturing Overhead Total A20 $ $ $ $ A21 A23 $