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 $15,100 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: Job 301 Direct materials Direct labor Factory overhead Total Job 302 $14,300 Direct materials 10,000 Direct labor 6,500 Factory overhead $30,800 Total $26,900 24,000 15,600 $66,500 Job 303 Job 304 Direct materials $17,100 Direct materials $35,200 Direct labor 36,000 Direct labor 32,000 Factory overhead - Factory overhead Journalize the summary entry to record each of the following operations for January (one entry for each operation): a. Direct and indirect materials used. If an amount box does not require an entry, leave it blank. 88 b. Direct and indirect labor used. If an amount box does not require an entry, leave it blank. c. Determine the factory overhead applied to Jobs 303 and 304 (a single overhead rate is used based on direct labor cost). Job 303 Job 304 d. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost). If an amount box does not require an entry, leave it blank. e. Completion of Jobs 301 and 302. If an amount box does not require an entry, leave it blank. 88 f. Determine the balance of the work in process account on January 31.