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, $2,570 of indirect materials and $31,070 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	$26,570			Direct materials	$12,420
Direct labor	10,200			Direct labor	5,300
Factory overhead	5,610			Factory overhead	2,915
Total	$42,380			Total	$20,635
Job 303				Job 304
Direct materials	$33,920			Direct materials	$7,650
Direct labor	11,300			Direct labor	1,500
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. b. Direct and indirect labor used. If an amount box does not require an entry, leave it blank. 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. 88 d. Completion of Jobs 301 and 302. If an amount box does not require an entry, leave it blank. 88