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

1.		Materials purchased on account $192,000, and factory wages incurred $87,300.
2.		Materials requisitioned and factory labor used by job:

Job Number		Materials		Factory Labor
A20		$35,240		$18,000
A21		42,920		22,000
A22		36,100		15,000
A23		39,270		25,000
General factory use		4,470		7,300
		$158,000		$87,300

3.		Manufacturing overhead costs incurred on account $49,500.
4.		Depreciation on factory equipment $14,550.
5.		Manufacturing overhead rate is 90% of direct labor cost.
6.		Jobs completed during the quarter: A20, A21, and A23.

Raw Materials Inventory Factory Labor Manufact uring Overhead Work in Process Inventory Finished Goods Inventory Cost of Goods Sold Purchased raw materials Direct materials Indirect materials Incurred factory labor Direct labor Indirect labor Overhead costs incurred Assigned overhead Completed goods Goods sold 2 Ending Balance