Garnett 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	Factory Labor
   	A20	$ 35,240	$18,000
   	A21	42,920	22,000
   	A22	36,100	15,000
   	A23	39,270	25,000
   	General factory use	4,470	7,300
   		$158,000	$87,300

3. Manufacturing overhead costs incurred on account $39,500.

4. Depreciation on machinery and equipment $14,550.

5. Manufacturing overhead rate is 80% of direct labor cost.

6. Jobs completed during the quarter: A20, A21, and A23.

Instructions

Prepare entries to record the operations summarized above. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.)

	Account/Description	Debit	Credit
1.
	(To record materials purchased.)
	(To record factory wages incurred.)
2.
	(To record material requisitioned.)
	(To record factory labor used.)
3.
4.
5.
6.

Complete the schedule showing the individual cost elements and total cost for each job in item 6.

Job	Direct Material	Direct Labor	Manufacturing Overhead	Total
A20	$	$	$	$
A21
A23
				$