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, $8,400 of indirect materials and $13,700 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: Required: Joumalize the Mar. 31 summary entries to record each of the following operations for March (one entry for each operation). Aefor to the chart of accounts for the exact wording of the account titles. CNOW joumals do not use ines for spaces or joumal explanations. Every line on a joumal page is used for debit or credit entries. Do not add explanations or skip a line between joumal entries. CNOW joumals will automatically indent a credit entry when a credt amount is entered. a. Direct and indirect materials used. b. Direct and indirect labor used. c. Factory overhead appled to all four jobs (a single overhead rate is used based on direct labor cost). d. Completion of Jobs 301 and 302