Copa 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 $192,000 and factory wages incurred $87,300.
2. Materials requisitioned and factory labor used by job:

3. Manufacturing overhead costs incurred on account $39,500.
4. Depreciation on machinery and equipment $14,550.
5. Manufacturing overhead rate is 80% of direct labor cost.
6. Jobs completed during the quarter: A20, A21, and A23.

Instructions
Prepare entries to record the operations summarized above. (Prepare a schedule showing the individual cost elements and total cost for each job in item6.)

Factory Labor Job Number Materials 35,240 42,920 36,100 39,270 $18,000 22,000 15,000 25,000 7,300 $87,300 A20 A21 A23 General factory use $158,000