b. Direct and indirect labor used. If an amount box does not require an entry, leave it blank. Foedback T Check My Work b. Record direct labor costs in the Work in Process account, and indirect labor costs in the Factory Oxerhead account: c. Factory overhead applied to all four jobs (a sinple overhead rate is used based on direct labor cost). If an amount box does not requin an entry, leave it blank. 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. fenchoos r cuesk My Wars a. Record direct materials costs in the Work in Process account, and indirect materials costs in the Factory. Overbead account. TChod My Won c. Apply factory overhead based on direct labor costs. d. Completion of Jobs 301 and 302 . If an amount box does not require an entry, leave it blank. Foedbod TCheor My Wok d. When a job is completed, it is transferred out of Work-in-Process and into Finished Goods. Entries for Factory Costs and Jobs Completed Collegiate Publishing Inc. began printing operations on March 1. Jobs 301 and 302 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 303 and 304 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, $3,080 of indirect materials and $37,280 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