E2.8: Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. Prepare entries for manufacturing and non manufacturing costs. 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 $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 1. Manufacturing overhead costs incurred on account $49,500. 2. Depreciation on factory equipment $14,550. 3. Deprecation on the company office's building was $14,300 4. Manufacturing overhead rate is 90% of direct labor cost. 5. Jobs completed during the quarter: A20,A21 & 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.