Prepare entries for manufacturing costs. (LO 2, 3, 4) Garnett 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 were $192,000, and factory wages incurred were $91,500. 2. Materials requisitioned and factory labour used by job were as follows: Job Number Materials Factory Labour A20 $ 33,240 $18,000 A21 42,920 24,000 A22 36,100 17,000 A23 41,270 25,000 General factory use 4,470 7,500 $158,000 $91,500 3.Manufacturing overhead costs incurred on account were $59,500. 4.Depreciation on machinery and equipment was $14,550. 5.The manufacturing overhead rate is 80% of the direct labour cost. 6.Jobs completed during the quarter were A20, A21, and A23. Instructions Prepare entries to record the operations summarized above. (Prepare a schedule showing the individual cost elements and total cost for each job in item 6.)