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 $196,900, and factory wages incurred $90,900.2.Materials requisitioned and factory labor used by job:

Job Number

Materials

Factory Labor

A20$36,240$19,300A2145,92022,700A2236,50016,100A2342,17025,400General factory use5,1707,400$166,000$90,900

3.Manufacturing overhead costs incurred on account $49,800.4.Depreciation on factory equipment $17,050.5.Depreciation on the company's office building was $14,500.6.Manufacturing overhead rate is 86% of direct labor cost.7.Jobs completed during the quarter: A20, A21, and A23.