Entries for Factory Costs and Jobs Completed and all costs applicable to them were recorded on the related cost sheets. Jobs 303 and 304 are sail in process at th end of the month, and all opplicable costs except factory overhead have been recordad on the related cest sheett: 1 addition to the materials and labor charged directly to the 1005,54,500 of indirect materials and $8,200 of indirea labor were used during the month. The cost sheets for the four fobs entering production ouring the mocth are as follows, in summery form: Joumalize the summary entry to record each of the following operations for March (one entry for each operation): a. Direct and indirect materials used, If an amount box does not require an entry. leave it bianx. b. Direct and indirect isbor used, If an amount box does not require an entry, leave ic blank- c. Factory overhead applied to all four jobs (a single overhead rate is used based en direct boor cost), If an ar box does not require an entry, leave it blank