Collegiate Publisting Inc. began printing operations on March 1 . Jobs 301 and 302 ware cortipleted during ihe incheh, and all costs applicable to them wore 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, 57.400 of indirect materials and $12,00001 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: Journakze the Mar. If summary entries fo record each of the following operotions for March fone enty for each operation. Refer fo the fequuired: Joumaize the Mar. 34 summary entries to record each of the foliowing operations for March (one entry for eoch operation). Refer to the charf of accounts for the exact wording of the account tites, CNOWjoumals do not use lines for spoces or joumal explanations Every ine on a jourmal page is used for debit or credit entries. Do not add explanations or skip a whe between journa entres. CNowjournals will automabcally indent a credir entry when a credit amount is entered a Direct and indivect matenals used. b. Direct and indirect labor used c. Factary overbead appoed to all four jobs (a aingle overhead rate is used tased en drect labor cost) d Completion of Jabs 301 and 302 Equivalent Units of Production Data for the two departments of Kimble \& Pierce Compary for June of the current fiscal year are as follows: production begins in the Drawing Department and finishes in the winding Department. a. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for June for the Drawing Department. If an amount is zero, enter in "0", b. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for Mune for the Winding Department, if an amount is zero, enter in " 0 ", Winding Department Direct Materials and Conversion Equivalent Units of Production