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 stit in process at the end of the morth, and alt applicablo costs except factory overtiad have been recorded on the related cost sheets. in addition to the matecials and labor charged drectly to the jobs, $8,400 of indirect malerials and $13,700 of indirect labor were used during the month. The cost sheets lor the four icbs entering production during the month are as follows, in sumenary form: ntries for factory costs and jobs completed instruetions Chart of Accounts General Journal Instructions Chart of Accounts General Joumal to JOURAML MCCOUATING EQUATION Pact 10 ont JOURALL ocschim 7 I postars ocar chtort AseTs likentres rouTr Direct materiais $23,700 Direct materisls $12,700