No. Account Titles and Explanation (1) Raw Materlals Inventory Accounts Payable (To record materials purchases) Factory Labor Factory Wages Payable (To record factory wages) (2) Work In Process Inventory Manufacturing Overhead Raw Materlals Inventory (To record materials put into production) Work In Process Inventory Manufacturing Overhead Factory Labor (To record labor put into production) (3) Manufacturing Overhead Accounts Payable (4) Manufacturing Overhead Accumulated Depreclation-Equlpment (5) Depreclation Expense Accumulated Depreclation-Bulldings (6) Work In Process Inventory Manufacturing Overhead (7) Finlshed Goods Imventory Work In Process Inventory Debit 193000 Enos 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 $193,000, and factory wages incurred $87,800. 2. Materials requisitioned and factory labor used by job: 3. Manufacturing overhead costs incurred on account $49,600. 4. Depreciation on factory equipment $15,550. 5. Depreciation on the company's office building was $14,300. 6. Manufacturing overhead rate is 80% of direct labor cost. 7. Jobs completed during the quarter: A20,A21, and A23. Prepare a schedule showing the individual cost elements and total cost for each job in item 7