Oriole Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarters production.

1.		Materials purchased on account $ 168,960, and factory wages incurred $ 77,000.
2.		Materials requisitioned and factory labor used by job:

Job Number		Materials		Factory Labor
A20		$ 30,990		$ 16,000
A21		37,780		19,360
A22		31,760		13,200
A23		34,580		22,000
General factory use		3,940		6,440
		$ 139,050		$ 77,000

3.		Manufacturing overhead costs incurred on account $ 43,560. (Hint: Use Accounts Payable.)
4.		Depreciation on factory equipment $ 12,800.
5.		Depreciation on the companys office building was $ 12,600.
6.		Manufacturing overhead rate is 90% 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.

Job		Direct Materials		Direct Labor		Manufacturing Overhead		Total
A20		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount
A21		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
A23		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
								$ enter a total amount

Prepare entries to record the operations summarized above

No.	Account Titles and Explanation	Debit	Credit
(1)	enter an account title to record materials purchases	enter a debit amount	enter a credit amount
	enter an account title to record materials purchases	enter a debit amount	enter a credit amount
	(To record materials purchases)
	enter an account title to record factory wages	enter a debit amount	enter a credit amount
	enter an account title to record factory wages	enter a debit amount	enter a credit amount
	(To record factory wages)
(2)	enter an account title to record materials put into production	enter a debit amount	enter a credit amount
	enter an account title to record materials put into production	enter a debit amount	enter a credit amount
	enter an account title to record materials put into production	enter a debit amount	enter a credit amount
	(To record materials put into production)
	enter an account title to record labor put into production	enter a debit amount	enter a credit amount
	enter an account title to record labor put into production	enter a debit amount	enter a credit amount
	enter an account title to record labor put into production	enter a debit amount	enter a credit amount
	(To record labor put into production)
(3)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(4)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(5)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(6)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(7)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount