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 $215,040, and factory wages incurred $98,480. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $39,390 $20,800 A21 48,100 24,640 A22 40,400 16,800 A23 44,060 28,000 General factory use 5,020 8,240 $176,970 $98,480 3. Manufacturing overhead costs incurred on account $55,440. (Hint: Use Accounts Payable.) 4. Depreciation on factory equipment $16.280. 5. Depreciation on the company's office building was $16,080. 6. Manufacturing overhead rate is 90% of direct labor cost. 7. Jobs completed during the quarter: A20, A21, and A23.