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 $192,000, and factory wages incurred $87,300.
2.		Materials requisitioned and factory labor used by job:

Job Number		Materials		Factory Labor
A20		$35,240		$18,000
A21		42,920		22,000
A22		36,100		15,000
A23		39,270		25,000
General factory use		4,470		7,300
		$158,000		$87,300

3.		Manufacturing overhead costs incurred on account $49,500.
4.		Depreciation on factory equipment $14,550.
5.		Manufacturing overhead rate is 90% of direct labor cost.
6.		Jobs completed during the quarter: A20, A21, and A23.

Record the operations summarized above. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

			Manufacturing Costs						Work in Process Inventory		Finished Goods Inventory		Cost of Goods Sold
			Raw Materials Inventory		Factory Labor		Manufacturing Overhead
1.	Purchased raw materials		$		$		$		$		$		$
1.	Incurred factory labor
2.	Direct materials
2.	Indirect materials
2.	Direct labor
2.	Indirect labor
3.	Incurred overhead costs
4.	Factory depreciation
5.	Assigned overhead
6.	Completed jobs

Prepare a schedule showing the individual cost elements and total cost for each job in item 6.

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