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, $2,570 of indirect materials and $31,070 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: Direct materials Direct labor Job 301 Factory overhead Total $26,570 10,200 5,610 $42,380 Job 302 Direct materials $12,420 Direct labor 5,300 Factory overhead 2,915 Total $20,635 Job 303 Direct materials $37,130 Direct labor 11,300 Factory overhead Job 304 Direct materials $7,650 Direct labor 1.500