Enos Printing Corp, uses a job order cost system. The following data summarize the operations related to the first quarter's production Materials purchased on account $194,400, and factory wages incurred $90,400. Materials requisitioned and factory labor used by job: 1. 2 Job Number A20 A21 A22 A23 General factory use Materials $36,540 45,720 36,800 40,570 4,870 $164,500 Factory Labor $18.100 22.800 15,800 26,200 7,500 $90,400 3. 4 5. 6. 7. Manufacturing overhead costs incurred on account $50,900, Depreciation on factory equipment $16.150. Depreciation on the company's office building was $15,000 Manufacturing overhead rate is 83% of direct labor cost. Jobs completed during the quarter A20, A21, and A23. 3. 4 5. 6. 7. Manufacturing overhead costs incurred on account $50,900. Depreciation on factory equipment $16,150. Depreciation on the company's office building was $15,000. Manufacturing overhead rate is 83% of direct labor cost. 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. Direct Materials Direct Labor Manufacturing Overhead b Total 0 $ 31540 $ 18,100 $ 15023 $ 69.663 1 45120 22800 18924 87.444 3 40570 26250 21746 88,516 $ 245623