Cox Publishing Inc. began printing operations on August 1. Jobs 101 and 102 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 103 and 104 are still in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $1,000 of indirect materials and $12,000 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form:

Journalize the summary entry to record each of the following operations for August (one entry for each operation):a. Direct and indirect materials used.b. Direct and indirect labor used.c. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost).d. Completion of Jobs 101 and 102.

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Job 101 Job 102 Direct materials 10,300 Direct materials 4,830 Direct labor 4,000 Direct labor 4,100 Factory overhead 3,000 Factory overhead 3,075 Total 17,300 Total 12,005 Job 103 Job 104 Direct materials 14,500 Direct materials 2,920 Direct labor 4,320 Direct labor 580 Factory overhead Factory overhead