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 $192,000, and factory wages incurred were $91,500.2.
2. Materials requisitioned and factory labour used by job were as follows:

Job Number Materials Factory Labour

A20 $33,240 $18,000

A21 42,920 24,000

A22 36,000 17,000

A23 41,250 25,000

General factory use 4,450 7500

3.Manufacturing overhead costs incurred on account were $59,500.

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

5.The manufacturing overhead rate is80% of the direct labour cost.

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

Prepare entries to record the operations summarized above.(Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

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

Job DirectMaterials DirectLabour Manufacturing Overhead Total

A20

A21

A23