Eintries for Factory Costs and Jobs Completed Collegiate Publishing Ioc, began primting operations on March 1, Jobs 301 and 302 were completed during the inonth, and all costs applicable to them were recarded ch 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. to addation to the materials and labor charged directly to the jobs, $170 of indirect materials and 12,070 of indirect labor were used during the minth. The. cost sheets for the four jobs entering production during the month are as follows, in summary form: Journalize the summary entry to record each of the following operations for March (one entry for each operation): a. Direct and indirect materials used. If an amount box does not require an entry, leave it blank. Fenitas * Cowis My wa a. Alecord direct materiais costs in the Work in Process account, and indirect materials costs in the foctocy Overhead account. b. Direct and indirect labor wsed. If an amount box does not require an entry, leave it blank