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 $93,000. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $37,140 $19,500 A21 44,220 2700 A22 36,700 16,900 A23 41,370 26,500 General factory use 5,170 7,400 $164,600 $93,000