Entrepreneurial Publishing Inc. began printing operations on January $1.$ Jobs $301$ and $302$ were comp cost sheets. Jobs $303$ and $304$ are still in process at the end of the month, and all applicable costs ex materials and labor charged directly to the jobs, $$7,900$ of indirect materials and $$13,200$ of indirect la during the month are as follows, in summary form:

Job $301$ direct material $10900$

Labor $8900$

factory overhead $5785$

Total $25585$

Job$302$

DM $18300$

DL $17700$

FO $11505$

Total $47505$

Job $303$

DM $26000$

DL$16000$

Job$304$

Dm $13700$

DL $12300$