Exercise 2A-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 $192,000, and factory wages incurred $87,300. 2. Materials requisitioned and factory labor used by job: Job Number Materials A20 $35,240 A21 Factory Labor $18,000 22,000 15,000 25,000 7,300 A22 42,920 36,100 39,270 4,470 $158,000 A23 General factory use $87,300 3. Manufacturing overhead costs incurred on account $49,500. 4. Depreciation on factory equipment $14,550. 5. Manufacturing overhead rate is 90% 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 Inventory Factory Labor Manufacturing 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 Prepare a schedule showing the individual cost elements and total cost for each job in item 6. Job Direct Materials Direct Labor Manufacturing Overhead Total A20