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 $197,900, and factory wages incurred $93,100. 2. Materials requisitioned and factory labor used by job; 3. Manufacturing overhead costs incurred on account $53,000. 4. Depreciation on factory equipment $17,150. 5. Depreciation on the company's office bullding was $14,800. 6. Manufocturing overhead rate is 83% of direct labor cost. 7. Jobs completed during the quarter: A20,A21, and A23. Prepare a schedule showing the individual cost elements and total cost for each job in item 7. Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (To record labor put into production) (3) (4) (5) (6) (7)