Can't find the solution for this question from "Introduction to Management Accounting by Horngren, Charles T. Sundem Gary L. Schatzberg.": The Enriquez Machine Parts Company cases in chapter 13 pp.534 - 539 illustrates the use of a job order costing systems. Review the sources documents, the flow of costs (Exhibit 13 - 1, p.539), the analysis of transactions, and the accounting for factory overhead, including budgeted overhead application rates and the disposition of under - and over applied overhead for an understanding of a job- order costing systems.