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 $194,300, and factory wages incurred $93,000 2. Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 A23 General factory use Materials Factory Labor $37,140 44,220 36,700 41,370 5,170 $164,600 $19,500 22,700 16,900 26,500 7,400 $93,000 3. Manufacturing overhead costs incurred on account $50,400. 4. Depreciation on factory equipment $16,6 5. Depreciation on the company's office building was $15,100 6. Manufacturing overhead rate is 84% of direct labor cost. 7. Jobs completed during the quarter: A20, A21, and A23