Pharoah 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 $172,800, and factory wages incurred $78,790. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $31,690 $16,400 A21 38,640 19.800 A22 32,480 13,500 A23 35,370 22,500 General factory use 4,030 6,590 $142,210 $78,790 3. Manufacturing overhead costs incurred on account $44,550. (Hint: Use Accounts Payable.) 4. Depreciation on factory equipment $13,090.