Garnett Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. Materials purchased on account $192,000, and factory wages incurred $87,300. 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 Manufacturing overhead costs incurred on account $39,500. Depreciation on machinery and equipment $14,550. Manufacturing overhead rate is 80% of direct labor cost. 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 e.g. 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 $