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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

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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 $ 197,100, and factory wages incurred $ 92,700 Materials requisitioned and factory labor used by job 2 Job Number Materials Factory Labor A20 $ 37,440 $ 18,100 A21 45,120 23,800 A22 36,600 15.400 A23 41.270 27.100 4.770 8.300 General factory use BOCA A22 -13 36,600 = 15,400 A23 41.270 27.100 General factory use 4.770 8,300 $165,200 $ 92.700 3. Manufacturing overhead costs incurred on account $ 53,300. 4. Depreciation on factory equipment $ 16,850. 5. 6. Depreciation on the company's office building was $ 14,600. Manufacturing overhead rate is 84% 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 -13 Job Direct Materials Direct Labor Manufacturing Overhead 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) Debit Credit No. Account Titles and Explanation (1) 82F a Prepare entries to record the operations surmarized above. (Credit account titles are automationly Indented when amount is entered Do not indent manually -13 No. Account Titles and Explanation Debit Credit (1) (To record materials purchases) (To record factory wages) (2) (To record materials put into production) -13 (To record labor put into production) (3) (4) (5) (4) (5) (6) (7)

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