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 $197,000, and factory wages incurred $93,200 2. Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 A23 General factory use Materials Factory Labor $37,940 44,320 37,200 40,470 5,170 $165,100 $19,700 22,200 17,100 26,300 7,900 $93,200 3. Manufacturing overhead costs incurred on account $49,800 4. Depreciation on factory equipment $16,650. 5. Depreciation on the company's office building was $14,400 6. Manufacturing overhead rate is 88% 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.)