Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarters production.

1.		Materials purchased on account $ 197,900, and factory wages incurred $ 93,100.
2.		Materials requisitioned and factory labor used by job:

Job Number		Materials		Factory Labor
A20		$ 37,740		$ 19,200
A21		44,320		23,600
A22		38,000		15,600
A23		41,770		27,100
General factory use		5,270 $167,100		7,600 $93,100

3.		Manufacturing overhead costs incurred on account $ 53,000.
4.		Depreciation on factory equipment $ 17,150.

5.		Depreciation on the companys office building was $ 14,800.
6.		Manufacturing overhead rate is 83% of direct labor cost.
7.		Jobs completed during the quarter: A20, A21, and A23.

Prepare a schedule showing the individual cost elements and total cost for each job in item 7.

Job		Direct Materials		Direct Labor		Manufacturing Overhead		Total
A20		$		$		$		$
A21
A23
								$

Prepare entries to record the operations summarized above.

No.	Account Titles and Explanation	Debit	Credit
(1)
	(To record materials purchases)
	(To record factory wages)
(2)
	(To record materials put into production)
	(To record labor put into production)
(3)
(4)
(5)
(6)
(7)