Determining Manufacturing Costs Wagner Printing Inc. began printing operations on July 1. Jobs 7-01 and 7-02 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 7-03 and 7-04 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, $2,390 of indirect materials and $8,500 of indirect labor were used during the month. The cost sheets, in summary form, for the four jobs during the month are as follows: Job 7-01 Job 7-02 Direct materials 24,790 Direct materials Direct labor 9,500 Direct labor 11,590. 4,900 Factory overhead 5,225 Factory overhead 2,695 Total 39,515 Total 19,185 Job 7-03 Job 7-04 Direct materials 31,070 Direct materials 7,140 Direct labor 10,500 Direct labor 1,400 Factory overhead Factory overhead Determine each of the following for July: a. Direct and indirect materials used. Direct materials used and transferred to Work in Process Indirect materials used and transferred to Factory Overhead b. Direct and indirect labor used. Direct labor used and transferred to Work in Process