Current Attempt in Progress Crane 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 $157,440, and factory wages incurred $71,630. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $28,890 $14,800 A21 35,200 18,040 A22 29,600 12,300 A23 32,210 20,500 General factory use 3,670 5,990 $129,570 $71,630 3. Manufacturing overhead costs incurred on account $40,590. (Hint: Use Accounts Payable.) 4. Depreciation on factory equipment $11,930. 5. Depreciation on the company's office building was $11,730. 6. Manufacturing overhead rate is 90% 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. Job Direct Materials A20 Direct Labor SA $ Manufacturing Overhead A21 A23 +A $ +A $ Total Prepare entries to record the operations summarized above. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation (1) (To record materials purchases) (2) (To record factory wages) Debit Credit (3) (To record labor put into production) (4) (5) (6) (7)