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 $197,100, and factory wages incurred $92,700. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $37,440 $18,100 A21 45,120 23,800 A22 36,600 15,400 A23 41,270 27,100 General factory use 4,770 8,300 $165,200 $92,700 3. Manufacturing overhead costs incurred on account $53,300. 4. Depreciation on factory equipment $16,850. 3456N 5. Depreciation on the company's office building was $14,600. Manufacturing overhead rate is 84% of direct labor cost. 6. 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. Direct Materials $37,840 $44,620 Direct Labor +A $ $19,000 $23,700 $26,500 +A $ Manufacturing Overhead $16,340 $20,382 $22,790 +A Total $73,180 $88,702 89,660 251,542 No. Account Titles and Explanation (1) Raw Materials Inventory (2) Accounts Payable (To record materials purchases) Factory Labor Factory Wages Payable (To record factory wages) Debit 197,100 Credit $93,300 197,100 $93,300 Work in Process Inventory Manufacturing Overhead $159,530 $5,270 Raw Materials Inventory 164,800 (To record materials put into production) Work in Process Inventory $84,900 Manufacturing Overhead $8,400 Factory Labor 93,300 (To record labor put into production) (3) Manufacturing Overhead 52,200 Accounts Payable 52,200 (4) Manufacturing Overhead $16,750 Accumulated Depreciation-Buildings (5) Depreciation Expense $16,750 15,000 Accumulated Depreciation-Buildings 15,000 (6) Work in Process Inventory 73,014 Manufacturing Overhead 73,014 (7) Finished Goods Inventory 251,542 Work in Process Inventory 251,542