Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. 1. 2. 3. 4. Materials purchased on account $197,800, and factory wages incurred $93,400. Materials requisitioned and factory labor used by job: 5. Job Number A20 A21 General factory use A22 A23 Materials Factory Labor $36,240 $19,700 45,120 22,900 36,200 15,600 41,270 4,970 $163,800 27,000 8,200 $93,400 Manufacturing overhead costs incurred on account $53,100. Depreciation on factory equipment $16,150. Depreciation on the company's office building was $14,900. 6. Manufacturing overhead rate is 83% 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.