Entrepreneurial Publishing Inc. began printing operations on January $1.$ Jobs $301$ and $302$ were completed during the month, and all costs applicable to them were recorded on 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. In addition to the materials and labor charged directly to the jobs, $$7,400$ of indirect materials and $$12,000$ of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form:

Job $301$

Direct materials: $$9,000$

Direct Labor: $$7,700$

Factory overhead: $$5,467$

Total: $$22,167$

JOB $302$

:Direct materials: $$21,100$

Direct Labor: $$16,800$

Factory overhead: $$11,928$

Total: $$49,828$

Job $303$

:Direct materials: $$25,200$

Direct Labor: $$16,100$

Factory overhead: $-$

Job $303$

:Direct materials: $$14,800$

Direct Labor: $$13,900$

Factory overhead: $-$

Required:a$.$Journalize the summary entry to record direct and indirect materials used.$*$b$.$Journalize the summary entry to record direct and indirect labor used.$*$c$.$Determine the factory overhead applied to Jobs $303$ and $304($a single overhead rate is used based on direct labor cost$).$d$.$Journalize the entry to record factory overhead applied to all four jobs.$*$e$.$Journalize the entry to record the completion of Jobs $301$ and $302.*$f$.$Determine the balance of the work in process account on January $31.*$Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.