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 301Direct materials$9,000Direct labor7,700Factory overhead5,467Total$22,167Job 302Direct materials$21,100Direct labor16,800Factory overhead11,928Total$49,828Job 303Direct materials$25,200Direct labor16,100Factory overheadJob 304Direct materials$14,800Direct labor13,900Factory overheadRequired:

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.