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, S7, 800 of indirect materials and $11,100 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 $10.700 Direct labor 7,200 Factory overhead 6,192 Total $24,092 Job 302 Direct materials $18,400 Direct labor 16,400 Factory overhead 14,104 Total $48.904 Job 303 Direct materials $25,900 Direct labor 19,500 Factory overhead Job 304 Direct materials S15,900 Direct labor 10,100 Factory overhead Required: a Journaize the summary entry to record direct and indirect materiais used b. Journaize the summary entry to record direct and direct labor voed c. Determine the factory overned applied to Jobs 303 and 304 (a single overhead rate is used based on direct labor cost) d. Journaize the entry to record factory overhead amoved to all four jobs e Journaize the entry to record the completion of Jobs 301 and 302 1 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 indert a credit entry when a credit amount is entered