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, $1,370 of indirect materials and $4,800 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 14,170 Direct materials 6,620 Direct labor 5,400 Direct labor 2,800 Factory overhead 2,970 Factory overhead 1,540 Total 22,540 Total 10,960 Job 7-03 Job 7-04 Direct materials 20,020 Direct materials 4,080 Direct labor 6,000 Direct labor 800 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 $fill in the blank 1 Indirect materials used and transferred to Factory Overhead $fill in the blank 2 b. Direct and indirect labor used. Direct