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 $193,600, and factory wages incurred $94,300. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $37,540 $19,300 A21 45.820 23,300 A22 37,300 17,100 A23 41,470 26.600 General factory use 4,770 8,000 $166,900 $94,300 3. Manufacturing overhead costs incurred on account $51,800. 4. Depreciation on factory equipment $16,450. 5. Depreciation on the company's office building was $15,000. 6. Manufacturing overhead rate is 85% 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. Prepare a schedule showing the individual cost elements and total cost for each job in item 7. Job A20 S A21 A23 Direct Materials Direct Manufacturing Labor Overhead $ $ 69 $ Total Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation (1) Debit Credit (To record materials purchases) (2) (To record factory wages) (To record materials put into production) (3) (To record labor put into production) (4) (5) (6) (6) (7)