charged directly to the jobs, $$7,000$ of indirect materials and $$11,200$ 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:

Journal

Required:

Journalize the Mar. $31$ summary entries to record each of the following operations for March $($one entry for each operation$).$ Refer to the chart of

accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or journal explanations. Every line on a journal

page is used for debit or credit entries. Do not add explanations or skip a line between journal entries. CNOW journals will automatically indent a

credit entry when a credit amount is entered.

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 $301$ and $302.$

Journalize the Mar. $31$ summary entries to record each of the following operations for March $($one entry for each operation$).$ Refer to the chart of

accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or journal explanations. Every line on a journal

page is used for debit or credit entries. Do not add explanations or skip a line between journal entries. CNOW journals will automatically indent a

credit entry when a credit amount is entered.

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 $301$ and $302.$