E20.8 (LO 1, 2, 3, 4), AP Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarters production.

Materials purchased on account $192,000, and factory wages incurred $87,300. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $35,240 $18,000 A21 42,920 22,000 A22 36,100 15,000 A23 39,270 25,000 Indirect 4,470 7,300 $158,000 $87,300 Manufacturing overhead costs incurred on account $49,500. (Hint: Use Accounts Payable.) Depreciation on factory equipment $14,550. Depreciation on the companys office building $14,300. Manufacturing overhead rate is 90% of direct labor cost. 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 item 7.

Prepare a cost of goods manufactured schedule and partial financial statements.