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, $1,370 of indirect materials and $16,570 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:

Line Item Description	Amount
Direct materials	$14,170
Direct labor	5,400
Factory overhead	2,970
Total	$22,540

Line Item Description	Amount
Direct materials	$6,620
Direct labor	2,800
Factory overhead	1,540
Total	$10,960

Line Item Description	Amount
Direct materials	$18,320
Direct labor	6,000
Factory overhead

Line Item Description	Amount
Direct materials	$4,080
Direct labor	800
Factory overhead

Journalize the summary entry to record each of the following operations for March (one entry for each operation):