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 $194,000, and factory wages incurred $92,400. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $36,840 $18,700 A21 44,520 22,900 A22 36,600 15,700 A23 40,870 26,900 General factory use 4,870 8,200 $163,700 $92,400 3. Manufacturing overhead costs incurred on account $52,100. 4. Depreciation on factory equipment $17,550. 5. Depreciation on the company's office building was $14,400. 6. Manufacturing overhead rate is 80% of direct labor cost. 7. Jobs completed during the quarter: A20, A21, and A23.