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 $194,400, and factory wages incurred $90,400. Materials requisitioned and factory labor used by job: 2. Job Number A20 A21 A22 A23 General factory use Materials $36,540 45.720 36.800 40,570 4,870 $164,500 Factory Labor $18,100 22,800 15,800 26,200 7,500 $90,400 3. 4. 5. 6. Manufacturing overhead costs incurred on account $50.900. Depreciation on factory equipment $16,150. Depreciation on the company's office building was $15,000. Manufacturing overhead rate is 83% of direct labor cost. Jobs completed during the quarter: A20, A21, and A23. 7. Prepare a schedule showing the individual cost elements and total cost for each job in item 7. Debit Credit No. Account Titles and Explanation (1) Raw Materials Inventory 194450 194450 Accounts Payable (To record materials purchases) Factory Labor 90400 Factory Wages Payable 90400