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Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. 1. Materials purchased on

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

1. Materials purchased on account $194,560, and factory wages incurred $90,980.
2. Materials requisitioned and factory labor used by job:

Job Number

Materials

Factory Labor

A20 $36,500 $18,280
A21 44,600 23,220
A22 37,590 15,520
A23 42,180 26,390
General factory use 5,060 7,570
$165,930 $90,980

3. Manufacturing overhead costs incurred on account $53,600.
4. Depreciation on factory equipment $16,700.
5. Depreciation on the company

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