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

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 $196,500, and factory wages incurred $92,800. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $36,440 $19,100 A21 44,920 22,800 A22 37,100 15,500 A23 40,970 27,100 General factory use 5,470 8,300 $164,900 $92,800 3. Manufacturing overhead costs incurred on account $51,800. 4. Depreciation on factory equipment $16,150. 5. Depreciation on the company's office building was $15,000. 6. Manufacturing overhead rate is 87% 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 eachjob in item 7. Direct Direct Manufacturing Materials Labor Overhead Total $ 36,440 $ 19,100 $ $ $: Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory 196,500 Raw Materials Inventory ' Accounts Payable 196,500 (To record materials purchases) Factory Labor 92,800 Factory Wages Payable 92,800 (To record factory wages) (2) Work in Process Inventory 159,430 Manufacturing Overhead 5,470 Raw Materials Inventory 164,900 (To record materials put into production) Work in Process Inventory 84,500 Manufacturing Overhead 8,300 Factory Labor 92,800 (To record labor put into production) (3) Manufacturing Overhead 51,800 Accounts Payable 51,800 (4) Manufacturing Overhead 16,150 Accumulated Depreciation-Equipment 16,150Accounts Payable 51,800 (4) Manufacturing Overhead 16,150 Accumulated Depreciation-Equipment 16,150 (5) Depreciation Expense 15,000 Accumulated Depreciation-Buildings 15,000 (6) Work in Process Inventory Manufacturing Overhead (7) Finished Goods Inventory Work in Process Inventory