E15-8 Prepare entries for manufacturing and nonmanufacturing costs.

(LO 2, 3, 4, 5), AP

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	Materials	Factory labor
A20	$ 35,240	$ 28,000
A21	42,920	22,000
A22	36,100	15,000
A23	39,270	25,000
General factory use	4,470	7,300
Total	$158,000	$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.

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.)