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

the first quarter's production.

Materials purchased on account $$192,000,$ and factory wages incurred $$87,300.$

Materials requisitioned and factory labor used by job:

Manufacturing overhead costs incurred on account $$49,500.($Hint: Use Accounts Payable.$)$

Depreciation on factory equipment $$14,550.$

Depreciation on the company's office building was $$14,300.$

Manufacturing overhead rate is $90\%$ of direct labor cost.

Jobs completed during the quarter: A$20,$ A$21,$ and A$23.$

Prepare a schedule showing the individual cost elements and total cost for each job in item $7$

Prepare entries to record the operations summarized above. $($List all debit entries before credit entries. Credit

account titles are automatically indented when amount is entered. Do not indent manually.$)$

No$.$ Account Titles and Explanation

Debit

$(1)$

$($To record materials purchases$)$

$($To record factory wages$)$

$(2)$

$($To record materials put into production$)$