Question 12 View Policies Current Attempt in Progress Crane 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 A22 A23 General factory use 40,570 4,870 $164,500 26,200 7,500 $90,400 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 $ No. Account Titles and Explanation Debit Credit (To record materials purchases) (To record factory wages) (To record materials put into production) (To record labor put into production)