Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarters production.

1.		Materials purchased on account $196,100, and factory wages incurred $92,200.
2.		Materials requisitioned and factory labor used by job:

Job Number		Materials		Factory Labor
A20		$36,940		$19,900
A21		44,720		22,200
A22		37,800		15,900
A23		41,170		26,400
General factory use		4,570		7,800
		$165,200		$92,200

3.		Manufacturing overhead costs incurred on account $50,100.
4.		Depreciation on factory equipment $16,550.
5.		Depreciation on the companys office building was $14,300.
6.		Manufacturing overhead rate is 89% of direct labor cost.
7.		Jobs completed during the quarter: A20, A21, and A23.

Prepare a schedule showing the individual cost elements and total cost for each job in item 7.

Job		Direct Materials		Direct Labor		Manufacturing Overhead		Total
A20		$		$		$		$
A21
A23
								$