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Question 2 Enos Printing Corp. uses a job order cost system. The following data summarize the operations related to the first quarter's production. 1. 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 General factory use 4,470 7,300 $158,000 $87,300 Other information extracted from company books 2. Manufacturing overhead costs incurred on account $49,500. 3. Depreciation on factory equipment $14,550. 4. Depreciation on the company's office building was $14,300. 5. Manufacturing overhead rate is 90% of direct labor cost. 6. Jobs completed during the quarter: A20, A21, and A23. Instructions (a) Prepare Job Cost Sheets for each individual job JOB NO. ITEM Job Cost Sheet Quantity Date Requested Date Completed Direct Direct Manufacturing Materials Labor Overhead FOR Date Cost of completed job: Direct materials Direct labor Manufacturing overhead Value Value Value ? JOB NO. ITEM FOR Job Cost Sheet Quantity Date Requested Date Completed Direct Direct Manufacturing Materials Labor Overhead Date Cost of completed job: Direct materials Direct labor Manufacturing overhead Value Value Value ? (b) Indicate the balance of the Work in Process account at the end of March. Work in Process Inventory 1/1 Balance Value June Completed work Value Direct Materials Value Direct labor Value Overhead applied Value 3/31 Balance