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, $1,200 of indirect materials and $14,500 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	$12,400			Direct materials	$5,800
Direct labor	4,800			Direct labor	2,500
Factory overhead	2,640			Factory overhead	1,375
Total	$19,840			Total	$9,675
Job 303				Job 304
Direct materials	$16,460			Direct materials	$3,570
Direct labor	5,300			Direct labor	700
Factory overhead				Factory overhead

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.

	Work in Process
	Factory Overhead
	Materials

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a. Record direct materials costs in the Work in Process account, and indirect materials costs in the Factory Overhead account.

b. Direct and indirect labor used. If an amount box does not require an entry, leave it blank.

	Work in Process
	Factory Overhead
	Wages Payable

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b. Record direct labor costs in the Work in Process account, and indirect labor costs in the Factory Overhead account.

c. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost). If an amount box does not require an entry, leave it blank.

	Work in Process
	Factory Overhead

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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.

	Finished Goods
	Work in Process