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Ivanhoe 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 $165,120, and factory wages incurred $75,210. 2. Materials requisitioned and factory labor used by job: Job Number Materials Factory Labor A20 $30,290 $15,600 A21 36,920 18,920 A22 31,040 12,900 A23 33,790 21,500 General factory use 3,850 6,290 $135,890 $75,210 3. Manufacturing overhead costs incurred on account $42,570. (Hint: Use Accounts Payable.) 4. Depreciation on factory equipment $12,510. 5. Depreciation on the company's office building was $12,310. 6. Manufacturing overhead rate is 90% 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. 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 $ No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory Accounts Payable (To record materials purchases) Factory Labor Factory Wages Payable (To record factory wages) (2) Work in Process Inventory Manufacturing Overhead Raw Materials Inventory (To record materials put into production) Work in Process Inventory Manufacturing Overhead Factory Labor (To record labor put into production) (3) Manufacturing Overhead Accounts Payable (4) Manufacturing Overhead Accumulated Depreciation Equipment (5) Depreciation Expense Accumulated Depreciation-Buildings (6) Work in Process Inventory Manufacturing Overhead (7)