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 $193,000, and factory wages incurred $87,800. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $36.240 $18,100 A21 43,920 22.100 A22 36,200 15.100 A23 40,270 25,100 General factory use 4,570 7,400 $161,200 $87,800 3. Manufacturing overhead costs incurred on account $49,600. 4 Depreciation on factory equipment $15,550. 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. Job Direct Materials A20 $ Direct Labor Manufacturing Overhead Total 18.100 3213 Job Number Materials Factory Labor A20 $36,240 $18,100 A21 43,920 22.100 A22 36,200 15.100 A23 40.270 25,100 General factory use 4,570 7,400 $161,200 $87,800 3. Manufacturing overhead costs incurred on account $49,500. 4. Depreciation on factory equipment $15,550. 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. Job Direct Materials A20 $ A21 A23 Direct Manufacturing Labor Overhead Total 18.100 22.100 25,100