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 were $192,600, and factory wages incurred were $93,200. 2. Materials requisitioned and factory labour used by job were as follows: Job Number Materials Factory Labour A20 A21 $33,460 43,170 36,100 A22 $18,500 24,100 17,500 25,000 8,100 93,200 A23 General factory use 41,680 4,540 $ 158,950 3. 4. Manufacturing overhead costs incurred on account were $59,800. Depreciation on machinery and equipment was $14,910. The manufacturing overhead rate is 80% of the direct labour cost. Jobs completed during the quarter were A20, A21, and A23. 5. 6. Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. (To record materials purchased) (To record factory wages incurred) 2. (To record materials requisitioned by job) (To record factory labour used by job) 3. 4. 5. 6