Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. PREPARE AN ENTRY JOURNAL TO RECORD THE OPERATIONS SUMMARIZED ABOVE and PREPARE A SCHEDULE SHOWING THE INDIVIDUAL COST ELEMNTS AND TOTAL COST FOR EACH JOB IN ITEM 7.

1. Materials purchased on account $197,800, and factory wages incurred $93,400.

2. Materials requisitioned and factory labor used by job:

Job Number Materials. Factory Labor

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A20. $36,240. $19,700

A21. 45,120. 22,900

A22. 36,200. 15,600

A23. 41,270. 27,000

Gen Factory Use. 4,970. 8,200

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$163,800. $93,400

3. Manufacturing overhead costs incurred on account $53,100

4. Depreciation on factory equipment $16,150

5. Depreciation on the companys office building was $14,900

6. Manufacturing overhead rate is 83% of direct labor cost.

7. Jobs completed during the quatter: A20, A21 and A23

1. Materials purchased on account $197,800, and factory wages incurred $93.400. Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 Materials $36,240 45,120 36,200 41,270 4,970 $163,800 Factory Labor $19,700 22,900 15,600 27,000 8,200 $93,400 A23 General factory use 3. 4. 5. 6. Manufacturing overhead costs incurred on account $53,100. Depreciation on factory equipment $16,150. Depreciation on the company's office building was $14.900. Manufacturing overhead rate is 83% of direct labor cost. Jobs completed during the quarter: A20, A21, and A23. N ments 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. (Credit account titles are automatically indented when amount is entered. Do not Indent manually.) No. Account Titles and Explanation Debit Credit (1) (To record materials purchases) (To record factory wages) (2) MacBook No. Account Titles and Explanation Debit Credit (To record materials purchases) (To record factory wages) (2) (To record materials put into production) (To record labor put into production) (3) (4) MacBook AS (2) (9) (5) (4) (8) (uoppnpoud qui and joqe puodes OL)