Enos Printing Corp. uses a job costing system. The following data summarizes operations related to production in the first quarter.

1. Materials purchased on account $192,000 and factory wages incurred $87,300.

2. Materials Required and Factory Labor Used for Job:

employment number	Materials	factory labor
A20	$35,240	$18,000
A21	42.920	22.000
A22	36.100	15.000
A23	39.270	25.000
general factory use	4,470	7.300
	$158,000	$87,300

3.Manufacturing overhead incurred on account $49,500.

4. Factory equipment depreciation $14,550.

5. The depreciation of the company's office building was $14,300.

6. The manufacturing overhead rate is 90% of the direct labor cost.

7. Work completed during the quarter: A20, A21 and A23.

Instructions

Prepare entries to record the transactions summarized above. (Prepare a table showing the individual cost elements and the total cost of each job in item 7.)