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 $197,800, and factory wages incurred $93,400. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $36,240 $19,700 A21 45,120 22,900 A22 36,200 15,600 A23 41,270. 27,000 General factory use 4.970 8,200 $163,800 $93,400