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 $196,700, and factory wages incurred $93,000. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $36,640 $18,400 A21 44,920 23,200 A22 37,300 16,900 A23 41,770 26,200 General factory use 5,270 8,300 $165,900 $93,000 3. 4. Manufacturing overhead costs incurred on account $54,000. Depreciation on factory equipment $17,250. 5. Depreciation on the company's office building was $14,400. 6. Manufacturing overhead rate is 81% 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 Labori Manufacturing Overhead 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) (4) (5) (6) (7)