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, $1,030 of indirect materials and $12,430 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 Factory overhead Total Job 301 Job 302 $10,630 Direct materials $4,970 4.100 Direct labor 2,100 2,255 Factory overhead 1,155 $16,985 Total $8,225 Job 303 Job 304 Direct materials $13,580 Direct materials $3,060 Direct labor 4,500 Direct labor 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..