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, $2,740 of indirect materials and $33,140 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 Job 302 Direct materials $28,340 Direct materials $13,250 Direct labor 10,900 Direct labor 5,600 Factory overhead 5,995 Factory overhead 3,080 Total $45,235 Total $21,930 Job 303 Job 304 Direct materials $41,070 Direct materials $8,160 Direct labor 12,000 Direct labor 1,600 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. b. Direct and indirect labor used. If an amount box does not require an entry, leave it blank.