Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. 1. 2. Job Number 3. 4. 5. Materials purchased on account $197,000, and factory wages incurred $93,200. Materials requisitioned and factory labor used by job: 6. General factory use 7. A20 A21 A22 A23 Materials Factory Labor $37,940 44,320 37,200 40,470 5,170 $165,100 $19,700 22,200 17,100 26,300 7,900 $93,200 Manufacturing overhead costs incurred on account $49,800. Depreciation on factory equipment $16,650. Depreciation on the company's office building was $14,400. Manufacturing overhead rate is 88% of direct labor cost. Jobs completed during the quarter: A20, A21, and A23.

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 $197,000, and factory wages incurred $93,200. 2. Materials requisitioned and factory labor used by job: 3. Manufacturing overhead costs incurred on account $49,800. 4. Depreciation on factory equipment $16,650. 5. Depreciation on the companys otfice building was $14,400. b. Marufacturing oveihead rate is 88% of direct labor cost. 7. Jobs completed during the quarten A20,A21 and A23. Accumulated Depreciation-Buildings (6) Work in Process Inventory Manufacturing Overhead (7) Finished Goods Inventory Work in Process inventory. Workin Processloventory Manufacturing Overthead Factorytabor (To record tabor put into production) (3) Manufacturing Overhesd Accounts Pavable (4) Mandacturing Oywhead (5) Depreciation Expeme Accuimulated Depreciation-Buildings (6) Workin Process Inventory Manufacturing Overbead (7) Finished Goods inventory Prepare a schedule showing the individual cost elements and total cost for each job in item 7. Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)