A company began printing operations on May 1. Jobs 1 and 2 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 3 and 4 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, $6,000 of indirect materials and $10,000 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:

Job 1

Direct materials $10,000

Direct labor 7,000

Factory overhead 6,000

Job 2

Direct materials $20,000

Direct labor 15,000

Factory overhead 10,444

Job 3

Direct materials $21,000

Direct labor16,000

Factory overhead

Job 4

Direct materials$12,000

Direct labor 11000

Factory overheadRequired:

Journalize the Mar. 31 summary entry to record the following operation for May for the Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost).