Cotegiate Publishing Inc. began printing operations on March $1$ Jobs $301$ and $302$ were completed during the month, and all costs applicable lo them were recorded on the related cost sheets. Jobs $303$ and $304$ are stil in process at the end of the month, and all applicable costs except factory overthesd have been recorded on the related cost sheets. In addition to the muterials and labor charged directy to the jobs, $57,400$ of indiect materials and $512,000$ of indredt labor were ised during the month. The cost sheets for the fouf jobs entering production durng the month are as follows, in sumenary form:

$\backslash$table$[[$Jeb $301,,$Job $y02,],[$Direct materials,$$9,000,$Dired materiats,$$21,100$