Exercise 15-8 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 $194,800, and factory wages incurred $91,400 2. Materials requisitioned and factory labor used by job Job Number A20 A21 A22 A23 General factory use Materials Factory Labor $36,740 45,220 37,600 40,370 4,670 $164,600 $18,100 22,500 16,200 26,200 8,400 $91,400 3. Manufacturing overhead costs incurred on account $51,900 4. Depreciation on factory equipment $17,350. 5. Depreciation on the company's office building was $14,400 6. Manufacturing overhead rate is 89% of direct labor cost. 7. Jobs completed during the quarter: A20, A21, and A23 Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) 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 (To record materials purchases) (To record factory wages) (To record materials put into production) (To record labor put into production)