Waterway 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 $194,000, and factory wages incurred $92,400. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $36,840 $18,700 A21 44,520 22,900 A22 36.600 15,700 A23 40,870 26,900 General factory use 4,870 8.200 $163,700 $92,400 8,200 $163,700 $92,400 3. Manufacturing overhead costs incurred on account $52,100. 4. 5. Depreciation on factory equipment $17,550. Manufacturing overhead rate is 80% 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 eg.-45 or parentheses es. (45).) Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead $ $ $ 1. Purchased raw materials 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 6. Completed jobs Record the operations summarized above. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses es. (45)) Work in Process Inventory Finished Goods Inventory Cost of Goods Sold Manufacturing Overhead $