Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. 1. 2. Materials purchased on account $195,400, and factory wages incurred $90,400. Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 A23 General factory use Materials $37,540 44,720 36,900 42,170 4,870 $166,200 Factory Labor $18,300 23,500 15,100 25,100 8,400 $90,400

3. Manufacturing overhead costs incurred on account $50,900. 4. Depreciation on factory equipment $17,050. 5. Depreciation on the company's office building was $14,300. 6. Manufacturing overhead rate is 80% of direct labor cost. 7. 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. 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 $195,400, and factory wages incurred $90,400. 2. Materials requisitioned and factory labor used by job: No. Account Titles and Explanation Debit Credit (1) (To record materials purchases) (To record factory wages) (2) (To record materials put into production)