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 $194,000, and factory wages incurred $92.400. Materials requisitioned and factory labor used by job: 2. Job Number A20 A21 A22 A23 General factory use Materials $36,840 44,520 36,600 40.870 4.870 $163.700 Factory Labor $18,700 22,900 15,700 26,900 8,200 $92,400 3. 4. 5. 6. 7. Manufacturing overhead costs incurred on account $52,100. Depreciation on factory equipment $17.550. Depreciation on the company's office building was $14,400. Manufacturing overhead rate is 80% 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 Manufacturing Overhead ob Total 20 $ $ 36840 $ 18700 14960 $ 70500 121 44520 22900 18320 85740 123 40870 26900 21520 89290 $ 245530 Debit Credit No. Account Titles and Explanation (1) Raw Materials Inventory Accounts Payable (To record materials purchases) Factory Wages Payable 92400 92400 Factory Wages Payable (To record factory wages) Work in Process Inventory (2) 175030 Manufacturing Overhead 13070 163700 Raw Materials Inventory (To record materials put into production) Work in Process Inventory Manufacturing Overhead Factory Labor 92400 (To record labor put into production) Manufacturing Overhead (3) Accounts Payable (4) Manufacturing Overhead Accounts Payable (5) Depreciation Expense Accumulated Depreciation-Buildings (6) Work in Process Inventory Manufacturing Overhead (7) Finished Goods Inventory Work in Process Inventory