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 $192,000, and factory wages incurred $87,300.
2. 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 4470 7300
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$158,000 $87,300

3. Manufacturing overhead costs incurred on account $49,500.
4. Depreciation on factory equipment $14,550.
5. Depreciation on the company's office building was $14,300.
6. Manufacturing overhead rate is 90% of direct labor cost.
7. Jobs completed during the quarter: A20, A21, and A23.