Current Attempt in Progress Enos 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 $196,700, and factory wages incurred $94,100. Materials requisitioned and factory labor used by job: 2. Job Number A20 A21 A22 Materials $37,040 45,020 37.800 41,370 5,070 $166,300 Factory Labor $19,800 22,600 16,500 27,100 8,100 $94,100 A23 General factory use 3. 4. 5. Manufacturing overhead costs incurred on account $51,600. Depreciation on factory equipment $15,850. Depreciation on the company's office building was $14,300. Manufacturing overhead rate is 86% of direct labor cost. Jobs completed during the quarter: A20, A21, and A23. 6. 7. Prepare a schedule showing the individual cost elements and total cost for each job in item 7. Direct Materials Direct Labor Manufacturing Overhead Job Total A20 $ ta $ $ A21 A23 $ No. Account Titles and Explanation Debit Credit (To record materials purchases) (To record factory wages) (2) (To record materials put into production) (To record labor put into production) (3) (4) (5) (6) (7)