Colleglate Publishing inc begar prenting operations on March 1, Jobs 301 and 302 were comploted during the month and all cost applicate to them w on the related cost sheets. Joos 303 and 304 are stir in process at the end of the month, and all applicable costs except factory ovethead have been rec month. The cost sheets for the four jots entering production during the month are as follows, in summary forme