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 $196,500, and factory wages incurred $92,800, 2 Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 A23 General factory use Materials Factory Labor $36,440 $19.100 44,920 22,800 37,100 15,500 40,970 27.100 5.470 8.300 $164,900 $92,800 3. 5. 6. 7 Manufacturing overhead costs incurred on account $51,800 Depreciation on factory equipment $16,150 Depreciation on the company's office building was $15,000. Manufacturing overhead rate is 87% 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. Debit Credit No. Account Titles and Explanation Raw Materials Inventory (1) 196500 196500 Accounts Payable (To record materials purchases) Factory Labor 22800 92800 92800 Factory Wages Payable (To record factory wages) Work in Process Inventory (2) Manufacturing Overhead Raw Materials inventory (To record materials put into production) Work in Process inventory Manufacturing Overhead Factory Labor (To record labor put into production) Manufacturing Overhead (3) Factory Labor (4) Manufacturing Overhead Accumulated Depreciation Equipment (5) Depreciation Expense Accumulated Depreciation Buildings (6) Work in Process Inventory Manufacturing Overhead Finished Goods Inventory 7 Work in Process Inventory