=+Direct materials 12,400 Direct materials 5,800 Direct labor 4,750 Direct labor 2,450 Factory overhead 3,800 Factory overhead 1,960 Total 20,950 Total 10,210 Job 12 Job 13 Direct materials 17,400 Direct materials 3,500 Direct labor 5,250 Direct labor 700 Factory overhead Factory overhead Journalize the summary entry to record each of the following operations for July

(one entry for each operation):

a. Direct and indirect materials used.