Exercise 15-08 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 $194,400, and factory wages incurred $90,400. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $36,540 $18,100 A21 45,720 22,800 36,800 15,800 A23 40,570 26,200 General factory use 4,870 7,500 $164,500 $90,400 A22 3. Manufacturing overhead costs incurred on account $50,900. 4. Depreciation on factory equipment $16,150. 5. Depreciation on the company's office building was $15,000. 6. Manufacturing overhead rate is 83% of direct labor cost. 7. 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 Job Total A20 A21 A23 Prepare entries to record the operations summarized above. (Credit account titles are automatically indented when amount is entered. Don No. Account Titles and Explanation Debit Credit (To record materials purchases) No. Account Titles and Explanation Debit Credit (1) (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)