Swifty 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 $193,900, and factory wages incurred $92,700. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $38,140 $18,700 A21 44,520 23,600 A22 37,200 16,400 A23 40,470 26,200 General factory use 5,070 7,800 $165,400 $92,700 3. Manufacturing overhead costs incurred on account $51,400. 4. Depreciation on factory equipment $16,950. 5. Manufacturing overhead rate is 84% of direct labor cost. 6. Jobs completed during the quarter: A20, A21, and A23. Record the operations summarized above. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead $ $ $ $ 1. Purchased raw materials 1. Incurred factory labor 2. Direct materials 2. Indirect materials 2. Direct labor 2. Indirect labor 3. Incurred overhead costs 4. Factory depreciation 5. Assigned overhead $ Manufacturing Overhead Work in Process Inventory Finished Goods Inventory Cost of Goods Sold $ $ Prepare a schedule showing the individual cost components and total cost for each job in item 6. Job A20 $ A21 A23 Direct Materials $ Direct Labor Manufacturing Overhead $ $ $ $ Total