1. Jobs 301 and 302 were completed during the month, and all costs applicable to them overhead have been recorded on the related cost sheets. 304 are still in process at the end of the month, and all applicable costs except facto materials and $14,500 of indirect labor were used during the mon the follows, in summary form: Journalize the summary entry to record each of the following operations for March (one entry for each operation): a. Direct and indirect materials used. If an amount box does not require an entry, leave it blank. b. Direct and indirect labor used. If an amount box does not require an entry, leave it blank. C. Factory overhead applied to all four jobs (a singlejoverhead rate is used based on direct labor cost). If an amount box does not require an entry, leave it blank. d. Completion of Jobs 301 and 302. If an amount box does not require an entry, leave it blank