Sheridan 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 were $192,600, and factory wages incurred were $93,400.
2.	Materials requisitioned and factory labour used by job were as follows:

Job Number		Materials		Factory Labour
A20		$33,880			$18,500
A21		43,490			24,100
A22		36,000			17,000
A23		41,600			25,500
Indirect		4,510			8,300
		$159,480			93,400

3.		Manufacturing overhead costs incurred on account were $59,500. (Hint: Use Accounts Payable.)
4.		Depreciation on machinery and equipment was $15,260.
5.		The manufacturing overhead rate is 80% of the direct labour cost.
6.		Jobs completed during the quarter were A20, A21, and A23.

Sheridan 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 $192,600, and factory wages incurred were $93.400. 2. Materials requisitioned and factory labour used by job were as follows: Job Number Materials Factory Labour A20 $33,880 $18,500 A21 43,490 24,100 A22 36,000 17,000 A23 41,600 25,500 Indirect 4,510 8,300 $159,480 93,400 Sheridan 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 $192,600, and factory wages incurred were $93.400. 2. Materials requisitioned and factory labour used by job were as follows: Job Number Materials Factory Labour A20 $33,880 $18,500 A21 43,490 24,100 A22 36,000 17,000 A23 41,600 25,500 Indirect 4,510 8,300 $159,480 93,400