Entries for Factory Costs and Jobs Completed

Collegiate Publishing Inc. began printing operations on March $1.$ 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, $$4,500$ of indirect materials and $$8,200$ 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:

Factory overhead

Factory overhead

Journalize 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 blank.