Exercise 2-8 Enos Printing Corp. uses a job order cost system. The following data summarize the operatlons related to the first quarter's productlon 1. Materials purchased on account $196,300, and factory wages incurred $94,100 2. Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 A23 General factory use Materials Factory Labor $36,540 44,220 38,100 42,070 5,170 $166,100 $19,500 23,300 16,800 26,600 7,900 $94,100 3. Manufacturing overhead costs incurred on account 52,700 4. Depreciation on factory equipment 15,550 5. Depreciation on the company's office building was $14,300 6. Manufacturing overhead rate is 81% 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.)