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 $197,100, and factory wages incurred $92,700. 2. Materials requisitioned and factory labor used by job: 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 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. Depreciation on the companys office building was $14,600. 6. Manufacturing overhead rate is 84% of direct labor cost. 7.