(To record materials put into production) (To record labor put into production) (3) (4) (5) (6) No. Account Titles and Explanation Debit Credit (1) (To record materials purchases) (To record factory wages) (2) 3. Manufacturing overhead costs incurred on account $53.500. 4. Depreciation on factory equipment $16,050. 5. Depreciation on the company's office building was $15,300. 6. Manufacturing overhead rate is 88% 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. 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 $193,700. and factory wages incurred $91.000. 2. Materials requisitioned and factory labor used by job: 3. Manufacturing owerhead costs incurred on account $53,500. 4. Depreciation on factory equipment $16,050. 5. Depreciation on the company's office building was $15,300. (4) (5) (6) (7)