Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production Materials purchased on account $197.100, and factory wages incurred $92.700. 2. Materials requisitioned and factory labor used by job: 1. Job Number A20 A21 A22 A23 General factory use Materials $37.440 45,120 36,600 41.270 4,770 $165.200 Factory Labor $18.100 23,800 15.400 27.100 8,300 $92.700 3. 4 5. 6. 7. Manufacturing overhead costs incurred on account $53,300. Depreciation on factory equipment $16.850. Depreciation on the company's office building was $14.600. Manufacturing overhead rate is 84% of direct labor cost 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. Direct Materials Direct Labor Job Manufacturing Overhead Total A20 $ $ S S A21 A23 $ Debit Credit No. Account Titles and Explanation (1) Raw Materials inventory 197.100 197.100 Accounts Payable (To record materials purchases) Factory Labor 92.700 92,700 (2) Factory Wages Payable (To record factory wages) Work In Process Inventory Manufacturing Overhead Raw Materials inventory (To record materials put into production) Work In Process Inventory Manufacturing Overhead Factory Labor (To record labor put into production) Manufacturing Overhead (3) Accounts Payable (4) Manufacturing Overhead Accumulated Depreciation-Buildings (5) Depreciation Expense Accumulated Depreciation-Buildings (6) Work In Process Inventory Manufacturing Overhead (7) Finished Goods Inventory Work In Process Inventory