E15-8 Enos 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 $192,000, and factory wages incurred $87,300. 2. Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 A23 Materials Factory Labor 35,240 42,920 36,100 39,270 General factory use 4470 $158,000 $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 overhead rate is 90% of direct labor cost. 7. Jobs completed during the quarter: A20, A21, and A23, Prepare entries to record the operations summarized above. (Prepare a schedule showing the individual cost clements and total cost for each job in item 7.) Instructions