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 $193,000, and factory wages incurred were $94,100. 2. Materials requisitioned and factory labour used by job were as follows: Job Number Materials Factory Labour A20 $33,280 $18,800 A21 43,180 24,500 A22 36,400 17,700 A23 41,430 25,500 General factory use 4,570 7,600 $158,860 94,100 3. Manufacturing overhead costs incurred on account were $59,500. 4. Depreciation on machinery and equipment was $15,460. The manufacturing overhead rate is 80% of the direct labour cost. 5. 6. Jobs completed during the quarter were A20, A21, and A23.