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 $194,800, and factory wages incurred $91,400. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $36,740 $18,100 A21 45,220 22,500 A22 37,600 16,200 A23 40,370 26,200 General factory use 4,670 8,400 $164,600 $91,400 3. Manufacturing overhead costs incurred on account $51.900. Depreciation on factory equipment $17,350. 5. 3455N 6. 7. Depreciation on the company's office building was $14,400. Manufacturing overhead rate is 89% of direct labor cost. Jobs completed during the quarter: A20, A21, and A23.