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 $197,600, and factory wages incurred $92,500.
2.		Materials requisitioned and factory labor used by job:

Job Number		Materials		Factory Labor
A20		$37,940		$18,100
A21		44,220		24,100
A22		37,200		16,300
A23		41,470		26,600
General factory use		5,270		7,400
		$166,100		$92,500

3.		Manufacturing overhead costs incurred on account $50,500.
4.		Depreciation on factory equipment $16,650.
5.		Depreciation on the companys office building was $14,500.
6.		Manufacturing overhead rate is 87% of direct labor cost.
7.		Jobs completed during the quarter: A20, A21, and A23.

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