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 $195,400, and factory wages incurred $90,400. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $37,540 $18,300 A21 44,720 23,500 A22 36,900 15,100 A23 42,170 25,100 General factory use 4,870 8,400 $166,200 $90,400 3. Manufacturing overhead costs incurred on account $50,900. 4. 5. 6. 7. Depreciation on factory equipment $17,050. Depreciation on the company's office building was $14.300. Manufacturing overhead rate is 80% of direct labor cost Jobs completed during the quarter: A20, A21, and A23