Enos Printing Corp.uses a job order cost system. The following data summarize the operations related to the first quarter's production 1 2. Materials purchased on account $195,400, and factory wages incurred $90,400. Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 A23 General factory use Materials $37,540 44,720 36,900 42,170 4,870 $166,200 Factory Labor $18,300 23,500 15,100 25.100 8,400 $90,400 3. 4. 5. Manufacturing overhead costs incurred on account $50,900, Depreciation on factory equipment $17,050. Depreciation on the company's office building was $14,300, Manufacturing overhead rate is 80% of direct labor cost. Jobs completed during the quarter: A20, A21, and A23, 6. 7. Prepare a schedule showing the individual cost elements and total cost for each job in item 7. Prepare a schedule showing the individual cost elements and total cost for each job in item 7. Direct Materials Direct Labor Manufacturing Overhead Total Job $ 75080 19240 $ S 18300 $ A20 37540 21220 89440 A21 44720 23500 27070 84340 25100 A23 42170 $ 248860 Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit No. Account Titles and Explanation (1) Raw Materials inventory 195400 195400 Accounts Payable (To record materials purchases) 90400 Factory Labor (6) Work in Process Inventory 72320 Manufacturing Overhead 72320 (7) Finished Goods Inventory 248860 Work in Process Inventory 248860