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 5194.000, and factory wages incurred $92.400. Materials requisitioned and factory labor used by job 2. Job Number Materials Factory Labor A20 $36,840 $18,700 A21 44,520 22.900 A22 36,600 15,70 A23 40.870 26,900 General factory use 4,870 8,200 $163.700 $92,400 3. 4 5. 6. Manufacturing overhead costs incurred on account $52.100. Depreciation on factory equipment $17,550. Depreciation on the company's office building was $14.400. Manufacturing overhead rate is 80% of direct labor cost Jobs completed during the quarter: A20, A21, and A23. 7. Prepare a schedule showing the individual cost elements and total cost for each job in item 7. Direct Materials Job Direct Labor Manufacturing Overhead Total A20 $ $ S A21 A23 No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory 194000 Accounts Payable 194000 (To record materials purchases) Factory Labor 92100 Factory Wages Payable 92400 (To record factory wages) Work in Process Inventory (2) Manufacturing Overhead Raw Materials Inventory (To record materials put into production) Work in Process inventory Manufacturing Overhead Factory Labor (To record labor put into production) (3) Manufacturime Overheada Accounts Payable (4) Manufacturing Overhead Accumulated Depreciation Enument (5) Depreciation pense Accurated Depreciation Building (6) Work in Process Inventory Manufacturing Overhead (7) Finished Goods triventory Work in Process into