Entries for Factory Costs and Jobs Completed Colleglate Publishing Inc. began printing operations on March 1. Jobs 301 and 302 were completed during the month, and all costs 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 recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $4,500 of indirect material were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary Entries for Factory Costs and Jobs Completed Colleglate Publishing Inc. began printing operations on March 1. Jobs 301 and 302 were completed during the month, and all costs 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 recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $4,500 of indirect material were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary