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. 3. Manufacturing overhead costs incurred on account $51,000. 4. Depreciation on factory equipment $16,850. 5. Depreciation on the compary'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 Debit Credit (1) Raw Materials Inventory 19700 Accounts Payable 19700 (To record materials purchases) Factory Labor 90200 Factory Wages Payable 90200 (To record factory wages) (2) Work in Process Inventory Manufacturing Overhead Raw Materials Imventory (To record materials put into production) RawMaterials Imventory (To record materials put into production) Work in Process inventory Manufacturing Overhead Factory Labor (To record labor put into production) (3) Manufacturing Overhead Accounts Payable (4) Manufacturing Overhead Accumulated Depreciation-Equipment (5) Depreciation Expense Accumulated Depredation Buildings (6) Workin Process leventory (5) Depreciation Expense Accumulated Depreciation-Bulldings (6) Work in Process inventory Manufacturing Overhead (7) Finished Goods Inventory 245370 Work in Process inventory 245370