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 $194,400, and factory wages incurred $90,400 2 Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 A23 General factory use Materials $36,540 45,720 36,800 40.570 4,870 $164,500 Factory Labor $18.100 22.800 15,800 26,200 7,500 $90,400 3. Manufacturing overhead costs incurred on account $50,900. Depreciation on factory equipment $16,150.