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 tabor charged directly to the Jobs, 5600 of Indirect materials and 18.280 of indirect labor were used during the month. The cost sheets for the four jobs entering sedaction during the month an as follows. In summary form Job 301 Job 302 57,080 Direct materials Direct materials Direct labor Direct labor 2.700 1.485 $3,310 1.400 220 Factory overhead Factory overhead Total $11,265 Total $5.450 Job 303 Job 304 Direct materials S8.50 Direct materials $2.040 Director 3.000 Direct labor 400 Factory overhead Factory overed Journaline the tummary entry to reach of the following and forth one for the Olet and indirect matter conto de notavet Lactory Overhead Work in Process Factory Overhead Materials m ino b. Direct and Indirect labor used. It an amount box does not require an entry, leave it bank Work In Process Factory Overhead Wages Payable 89 Feed Factory overhead applied to all four Jobs Casinole overhead rate is used bowed on decabor cost). If an amount or does not require an entry leave it tak Work in Process Factory Oyuthand di completion of Jobs 30 and 102. If an amount or does not require an entre Finished Goods