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, $7,600 of indirect materials and $12,100 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:

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.

Job 302 \begin{tabular}{|l|r|} \hline Direct materials & $21,900 \\ \hline Direct labor & 15,000 \\ \hline Factory overhead & 11,850 \\ \hline Total & $48,750 \\ \hline \end{tabular} Job 303 Direct materials $23,200 Direct labor 19,000 Factory overhead Job 304 Direct materials $15,500 Direct labor 11,100 Factory overhead CHART OF ACCOUNTS Entrepreneurial Publishing Ine. General Ledger 3. Joumalize the Jan. 31 summary entry to reoord direct and indirect matenals used." b. Joumaice the Jan. 31 summary entry to reord direot and indirect labor used " d. Joumalize the Jan. 31 entry to record factory ovemead applied to all four jobs." e. Journaire the Jan. 31 entry to record the completion of Jabs 301 and 302 ." "Refer to the chart of accounts for the exact wording of the account titles. CNOW joumals do not use lines for joumal explanations: Every line on a joumal page is used for debit or credit entries. CNOW joumais will automatically indent a credit entry when a credit amount is entered. Final Questions c. Defermine the factory overhead applied to Jobs 303 and 304 (a single overhead rate is used based on direct labor cost). Job303 Job304 f. Defermine the batance of the work in process aocount on Jantary 31