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.)

Prepare entries for manufacturing costs. (LO 1, 2, 3, 4) E2-8B Monitor Landscaping uses a job order cost system. The following data summarize the operations related to the first quarter's operations. 1. Materials purchased on account $213,000, and total wages incurred $92,000. 2. Materials requisitioned and direct labor used by job: Total Job Number Materials Labor A20 $ 33,240 $18,500 A21 42,920 24,000 A22 36,100 17,000 A23 41,270 25,000 Indirect usage 4,800 7,500 $158,330 $92,000 3. Service overhead costs incurred on account $59,500. 4. Depreciation on machinery and equipment $14,550. 5. Service overhead rate is 70% of direct labor cost. 6. Jobs completed during the quarter: A20, A21, and A23