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 $197,000, and factory wages incurred $90,200. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $38,240 $19,500 A21 44,120 22,200 A22 37,600 15,100 A23 41,870 25,800 General factory use 4,970 7,600 $166,800 $90,200 3. Manufacturing overhead costs incurred on account $51,000. 4. Depreciation on factory equipment $16,850.