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, $$7,400$ of indirect materials and $$12,000$ 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 $301$ Job $302$

Direct materials $$9,000$ Direct materials $$21,100$

Direct labor $7,700$ Direct labor $16,800$

Factory overhead $5,467$ Factory overhead $11,928$

Total $$22,167$ Total $$49,828$