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 $193,600, and factory wages incurred $94,300. 2. Materials requisitioned and factory labor used by job: 3. Manufacturing overhead costs incurred on account $51,800. 4. Depreciation on factory equipment $16,450. 5. Depreciation on the company's office building was $15,000. 6. Manufacturing overhead rate is 85% of direct labor cost. 7. Jobs completed during the quarter: A20,A21, and A23. (To record materials put into production) Work in Process litiventory Manufacturing Overtid Factory Libor (To record labor put into production) (3) Manufacturing Overhead Q 51,800 Accounts Payabile (4) Manutacturire Overitend 16.450 Acaimutaded Darreciation Equpenent (5) Depredation fyenene 15,000 Arrumilated Depreciation Guilling 15,000 (5) Depreciation Expense 15,000 Accumulated Depreciation Buiklings 73.355 (6) Workin Process inventory Manufacturing Overhead 73.355 (7) Finished Goods Inventory Workin Process liventory