E15.8 Enos Printing Corp, uses a job order cost system. The following data summarize e operations related to the first quarter's production. 1. Materials purchased on account $192,000, and factory wages incurred $87.300 2. Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 A23 General factory use Materials s 35,240 42,920 36,100 39,270 4,470 $158,000 Factory Labor $18,000 22,000 15,000 25,000 7,300 $87,300 3. Manufacturing overhead costs incurred on account $49,500. 4. Depreciation on factory equipment $14,550 5. Depreciation on the company's office building was $14,300. 6. Manufacturing overheadrate is 90% of direct lab rcost. 7. Jobs completed during the quarter: A20, A21, and A23. Instructions Prepare entries to record the operations summarized above. (Prepare a schedule showing the individual cost elements and total cost for each job in item 7.)