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, $7,800 of indirect materials and $11,100 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:

\begin{tabular}{|l|l|l|l|} \hline Job 301 & & Job 302 & \\ \hline Direct materials & $10,700 & Direct materials & $18,400 \\ \hline Direct labor & 7,200 & Direct labor & 16,400 \\ \hline Factory overhead & 6,192 & Factory overhead & 14,104 \\ \hline Total & $24,092 & Total & $48,904 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline Job 301 & & Job 302 & \\ \hline Direct materials & $10,700 & Direct materials & $18,400 \\ \hline Direct labor & 7,200 & Direct labor & 16,400 \\ \hline Factory overhead & 6,192 & Factory overhead & 14,104 \\ \hline Total & $24,092 & Total & $48,904 \\ \hline \end{tabular}