1) Enos Printing Corp. uses a job order cost system. The following data summarize the operations...

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Accounting

1) Enos Printing Corp. uses a job order cost system. Thefollowing data summarize the operations related to the firstquarter's production.

1. Materials purchased on account $197,600, and factory wagesincurred $92500.

2) Materials requisitioned and factory labor used by job:

Job Number Materials Factory Labor

A20 $37,940 $18,100

A21 44,220 24,100

A22 37,200 16,300

A23 41,470 26,600

General factory use 5,270 7,400

= $166,100 $92,500

3. Manufacturing overhead costs incurred on account $50,500.

4. Depreciation of factory equipment $16,650.

5. Depreciation on the company's office building was$14,500.

6. Manufacturing overhead rate is 87% of direct labor cost.

7. Jobs completed during the quarter: A20, A21, and A23.

Prepare entries to record the operations summarizedabove.

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