Entries for Factory Coats and Jobs Completed Collegiate Publishing the began printing operations on March 1. Jos 301 302 were completed during the month, and all costs applicable to them were recorded on the related cost sheets, Jobs 303 and 34 arest process at the end of the month and all aplicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and tabor charged directly to the job, $3.000 of indirect materials and $37.280 of indirect labor were used during the month. The cost sheets for the four obs entering production during the month are as follows, summary for leb 101 Job 302 Direct materials $31, Det materials $14,000 Direct labor 12,200 Direct labor Factory overhead 6.710 Factory overhead Total $50,790 Total $24,665 Job 303 1ob304 Direct materials $44,800 Die materials 59,180 Direct labor 13,500 Direct labor 1,500 Factory overhead Factory overad overhead Journal the way entry to record cach of the following ortions for Marchety for each perint