Exercise 15-8 Enos Printing Corp. uses a quarter's production. job order cost system. The following data summarize the operations related to the first 1. Materials purchased on account $193,000, and factory wages incurred $87,800. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor $18,100 A20 $36,240 A21 22,100 43,920 A22 36,200 15,100 A23 40,270 25,100 7,400 General factory use 4,570 $161,200 $87,800 3. Manufacturing overhead costs incurred on account $49,600. 4. Depreciation on factory equipment $15,550. 5. Depreciation on the company's office building was $14,300. 6. Manufacturing overhead rate is 80% 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.)