Exercise 2A-8 Bramble 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 Materials A20 A21 $36,740 45,220 37,600 40,370 A22 Factory Labor $18,100 22,500 16,200 26,200 8,400 $91,400 A23 General factory use 4,670 $164,600 3. Manufacturing overhead costs incurred on account $51,900. 4. Depreciation on factory equipment $17,350. 5. Manufacturing overhead rate is 89% of direct labor cost. 6. Jobs completed during the quarter: A20, A21, and A23. Record the operations summarized above. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Work in Process Inventory Finished Goods Inventory Cost of Goods Sold Manufacturing Costs Raw Materials Manufacturing Inventory Factory Labor Overhead 1. Purchased raw materials $ $ $ $ $ 1. Incurred factory labor 2. Direct materials 2. Indirect materials 2. Direct labor 2. Indirect labor 3. Incurred overhead costs 4. Factory depreciation 5. Assigned overhead 6. Completed jobs