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 $194,300, and factory wages incurred $91,000. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $36.540 $18,800 A21 45,120 22,700 A22 36,200 15,700 A23 40,470 25,400 General factory use 5,470 400 $163,800 $91,000 Manufacturing overhead costs incurred on account $54,100. 4. Depreciation on factory equipment $16,450. 5. Depreciation on the company's office building was $15,300. 6. Manufacturing overhead rate is 87% 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. Job Direct Materials A20 $ A21 36540 45120 Direct Labor 18.800 Manufacturing Overhead 16356 Total 71696 22700 19749 87569 A23 40470 25400 22098 87.968 247233 (1) Raw Materials Inventory Accounts Payable (To record materials purchases) Factory Labor Factory Wages Payable (To record factory wages) (2) Work in Process Inventory 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) (3) Manufacturing Overhead Accounts Payable (4) Manufacturing Overhead (5) (6) 194,300 91,000 158330 5470 82600 8400 54100 16450 Credit 194,300 91,000 163,800 91000 54100 16450 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) (3) Manufacturing Overhead i Accounts Payable (4) Manufacturing Overhead (5) (6) (7) Work in Process Inventory. 5470 82600 8400 54100 16450 247233 163,800 91000 54100 16450 247233