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 $93,300. 2. Materials requisitioned and factory labor used by job. 3. Manufacturing overhead costs incurred on account $52,200. 4. Depreclation on factory equipment $16.750. 5. Depreciation on the company soffice building was $15,000. 6. Manufacturine averhead rate is 8.6x of direct laboricost. 3. Mamufacturing overhead costs incurred on account $2,200 4. Deprecistion on factory equipment 516,750 . 5. Depreciation on the company's office bulikting was $15,000. b. Manufacturing overhead rate is 86% of direct labor cost 7. Jobs completed during the quarter: A20,A21, and A23. Prepare aschedule showing the individual cost elements and total cost for each fob in item 7. Prepare entriass to record the operations summarized above. (Credif account tilles are astomatically indented when amount is No. Account Titles and Explanation Debit Credit (1) (To record materials purchases) (To record factory wages) (2) (To record materials put into production)