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Enos Printing Core uses a job order cost system The following data summarize the operations related to the first quarter's production Materials purchased on account $195 400, and factory wages incurred $90.400. Materials requisitioned and factory labor used by job: 2 Job Number A20 A21 A22 A23 General factory use Materials $37.540 44.720 36.900 42,170 4,870 $166,200 Factory Labor $18.300 23.500 15.100 25.100 8,400 $90,400 3 4 S Manufacturing overhead costs incurred on account $50.900 Depreciation on factory equipment $17050 Depreciation on the company's office building was $14.300 Manufacturing overhead rate is 80% of direct labor cost. Jobs completed during the quarter: A20, A21, and A23 6. 7 Prepare a schedule showing the individual cost elements and total cost for each job in item 7. Direct Materials Direct Labor Manufacturing Overhead Job Total A20 $ 37540 18300 S 14040 70480 A21 44720 23500 18800 87020 A23 121170 25100 20080 87850 $ 244850 Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit No. Account Titles and Explanation (1) Raw Materials inventory 195400 Accounts Payable 195400 (To record materials purchases) Factory Labor 90400 90.000 Factory Wages Payable To record factory wages) (2) Work in Process inventory Manufacturing Overhead Raw Materials inventory (To record materials put into production) Work in Process Inventory Manufacturing Overhead Factory Labor (To record labor put into production) Manufacturing Overhead (3) Accounts Payable (4) Manufacturing Overhead Accumulated Depreciation Equipment (5) Manufacturing Overhead Accumulated Depreciation Buildings (6) Work in Process Inventory Manufacturing Overhead (7) Finished Goods Inventory 244850 Work in Process Inventory 244850