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 $194,000, and factory wages incurred $91,800. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $37,740 $19,400 A21 45,720 23,100 A22 37,400 15,700 A23 40,770 25,200 General factory use 4,570 8,400 $166,200 $91,800 3. Manufacturing overhead costs incurred on account $52,300. 4. Depreciation on factory equipment $15,950. 5. Depreciation on the company's office building was $14,900. 6. Manufacturing overhead rate is 84% of direct labor cost. 7. Jobs completed during the quarter: A20, A21, and A23.