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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

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 $90,200. Materials requisitioned and factory labor used by job: 2. 3. 4. 5. 6. General factory use 7. Job Number A20 Job A21 A22 A23 Materials $38,240 44,120 37,600 41,870 4,970 $166,800 Factory Labor Direct Materials $19,500 22,200 15,100 25,800 7,600 $90,200 Manufacturing overhead costs incurred on account $51,000. Depreciation on factory equipment $16,850. Depreciation on the company's office building was $15,300. Manufacturing overhead rate is 80% of direct labor cost. Jobs completed during the quarter: A20, A21, and A23. Prepare a schedule showing the individual cost elements and total cost for each job in item 7. Direct Labor Manufacturing Overhead Total
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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 $90.200. 2. Materials requisitioned and factory labor used by job: 3. Manufacturing overhead costs incurred on account $51,000. 4. Depreciation on factory equipment $16,850. 5. Depreciation on the company's office building was $15,300. 6. Manufacturing overhead rate is 80% of direct labor cost. 7. Jobs completed during the quarter: A20, A21, and A23. Prepare a schedule showing the individual cost elements and total cost for each job in item 7. No. Account Titles and Explanation (1) (To record materials purchases) (To record factory wiges) (2) (To record materials put into production) (To record labor put inte production) (3) (4) (5) (6) (7)

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