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 $197,760, and factory wages incurred $92,540 2. Materials requisitioned and factory labor used by job Job Number A20 A21 A22 A23 General factory use Materials Factory Labor $37,950 44,250 36,490 41,480 4,640 $164,810 $19,780 22,790 16,920 25,290 7,760 $92,540 3. Manufacturing overhead costs incurred on account $53,100 4. Depreciation on factory equipment $15,900 5. Depreciation on the company's office building was $14,900 6, Manufacturing overhead rate is 80% of direct labor cost 7. Jobs completed during the quarter: A20, A21, and A23