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 $ 192,000, and factory wages incurred $ 87,300. Materials requisitioned and factory labor used by job: 2 Job Number Materials Factory Labor $18,000 A20 $ 35,240 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 4. Manufacturing overhead costs incurred on account $ 49,500 Depreciation on factory equipment $ 14,550. Manufacturing overhead rate is 90% of direct labor cost. 5. 6. Jobs completed during the quarter: A20, A21, and A23. Record the operations summarized above. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e s. (45).) Manufacturing Costs w Raw Materials Inventory Factory Labor Manufacturing Overhead