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 $197.000, and factory wages incurred $93,200. Materials requisitioned and factory labor used by job: 2. Job Number Materials $37,940 Factory Labor $19,700 A20 A21 44,320 22,200 A22 37,200 17,100 A23 40,470 26,300 General factory use 5.170 7.900 $165,100 $93,200 3. 4 5. Manufacturing overhead costs incurred on account $49.800. Depreciation on factory equipment $16,650. Depreciation on the company's office building was $14.400. Manufacturing overhead rate is 88% of direct labor cost. Jobs completed during the quarter: A20, A21, and A23. 6. 7. Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory 197000 Accounts Payable 197000 (To record materials purchases) Factory Labor 93200 Factory Wages Payable 93200 (2) Work in Process Inventory 159930 Manufacturing Overhead 5170 Raw Materials Inventory 165100 (To record materials put into production) Work in Process Inventory 85300 Manufacturing Overhead 7900 Factory Labor 93200 (To record labor put into production) (3) Manufacturing Overhead 49800 Accounts Payable 49800 Manufacturing Overhead 16650 Accumulated Depreciation-Equipment 16650 (5) Depreciation Expense 14400 Accumulated Depreciation-Buildings 14400 (6) Work in Process Inventory 140738 Manufacturing Overhead 140738.4 (7) Finished Goods Inventory 245730 Work in Process Inventory 245730