Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production.

Prepare entries for manufacturing and nonmanufacturing costs.

1. Materials purchased on account $192,000, and factory wages incurred $87,300.

2. Materials requisitioned and factory labor used by job:

Job Number

Materials

Factory Labor

A20

$ 35,240

$18,000

A21

42,920

22,000

A22

36,100

15,000

A23

39,270

25,000

General factory use

4,470

7,300

$158,000

$87,300

3. Manufacturing overhead costs incurred on account $49,500.

4. Depreciation on factory equipment $14,550.

5. Depreciation on the company's office building was $14,300.

6. Manufacturing overhead rate is 90% of direct labor cost.

7. Jobs completed during the quarter: A20, A21, and A23.