Pharoah 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 $197,000, and factory wages incurred $90,200.
2.		Materials requisitioned and factory labor used by job:

Job Number		Materials		Factory Labor
A20		$38,240		$19,500
A21		44,120		22,200
A22		37,600		15,100
A23		41,870		25,800
General factory use		4,970		7,600
		$166,800		$90,200

3.		Manufacturing overhead costs incurred on account $51,000.
4.		Depreciation on factory equipment $16,850.
5.		Depreciation on the companys office building was $15,300.
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.

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. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

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