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 $196,500, and factory wages incurred $92,800. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $36.440 $19.100 A21 44,920 22.800 A22 37.100 15.500 A23 40.970 27.100 General factory use 5.470 8.300 $164.900 $92,800 3. Manufacturing overhead costs incurred on account 551,800. 4. Depreciation on factory equipment $16.150 5. Depreciation on the company's office building was $15,000 6. Manufacturing overhead rate is 87% 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 eachjob in item 7. Job Direct Materials Direct Labor Manufacturing Overhead Total A20 $ S s A21 A23 Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manu No. Account Titles and Explanation Debit Credit (1) (To record materials purchases) (To record factory wages) (2) Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Don Debit Credit No. Account Titles and Explanation (1) (To record materials purchases) (To record factory wages) (2) (To record materials put into production) (To record labor put into production) (3) (4) (5) (7)