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 $91,000. Materials requisitioned and factory labor used by job: 2. Job Number A20 Materials $36,540 45,120 A21 A22 A23 36,200 40,470 5,470 $163,800 Factory Labor $18,800 22,700 15,700 25,400 8,400 $91,000 General factory use 3. 4. 5. Manufacturing overhead costs incurred on account $54,100. Depreciation on factory equipment $16,450. Depreciation on the company's office building was $15,300. Manufacturing overhead rate is 87% of direct labor cost. Jobs completed during the quarter: A20, A21, and A23. 6. 7. Direct Materials Direct Labor Manufacturing Overhead Job Total A20 $ $ $ $ A21 A23 $ Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) (To record materials purchases) Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) (To record materials purchases) (To record factory wages) (2) (To record materials put into production) (To record labor put into production) (3) (To record materials put into production) (To record labor put into production) (3) (4) (5) (6) (7)