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 $193,000, and factory wages incurred $87,800. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $36,240 $18,100 A21 43,920 22,100 A22 36,200 15,100 A23 40,270 25,100 General factory use 4,570 7,400 $161,200 $87,800 3. Manufacturing overhead costs incurred on account $49,600. 4. Depreciation on factory equipment $15,550. 5. Depreciation on the company's office building was $14,300. 6. Manufacturing overhead rate is 80% 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 each job in item 7. Direct Materials Direct Labor Manufacturing Overhead Job Total A20 $ $ $ $ A21 A23 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 193000 Accounts Payable 193000 (To record materials purchases) Factory Labor 87800 Cash 87800 (To record factory wages) (2) Work in Process Inventory 161200 Raw Materials Inventory Work in Process Inventory (To record materials put into production) Factory Labor TII LO Manufacturing Overhead Accounts Payable (To record labor put into production) (3) Accumulated Depreciation-Equipment - Accumulated Depreciation-Equipment (4) Work in Process Inventory Accumulated Depreciation-Equipment (5) Work in Process Inventory ITI010 Manufacturing Overhead (6) Manufacturing Overhead Operating Overhead (7) Finished Goods Inventory Work in Process Inventory