Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the ?rst quarter's production.

1. Materials purchased on account $192,000, and factory wages incurred $87,300.

2. Materials requisitioned and factory labor used by job:

 

Job Number Materials Factory Labor A20 A21 $ 35,240 $18,000 42,920 22,000 A22 36,100 15,000 A23 39,270 25,000 General factory use 4,470 7,300 $158,000 $87,300