Managerial Accounting: E20-8 Garnett Printing Corp. uses a job order cost system

Managerial Accounting 
Garnett 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 4,470 7,300 
158,000 87,300 

3. Manufacturing overhead costs incurred on account $39,500 
4. Depreciation on machinery and equipment $14,550. 
5. Manufacturing overhead rate is 80% of direct labor cost. 
6. Jobs completed during the quarter: A20, A21, and A23. 

a. Prepare entries to record the operations summarized above. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.) 
b. Complete the schedule showing the individual cost elements and total cost for each job in item 6.
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