Entries for Factory Costs and Jobs Completed Entrepreneurial Publishing Inc. began printing operations on January 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 applicabie costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $1,710 of indirect materials and $20,710 of indirect labor were used during the month. The cost sheets for the four lobs entering production during the month are as follows, in summary form: \begin{tabular}{lrrrr} \multicolumn{2}{c}{ Job 301 } & & \multicolumn{2}{c}{ Job 302 } \\ \cline { 5 - 6 } Direct materials & $17,710 & & Direct materials & $8,280 \\ Direct labor & 6,800 & & Direct labor & 3,500 \\ Factory overhead & 3,740 & & Factory overhead & 1,925 \\ Total & $28,250 & & Total & $113,705 \\ \hline \end{tabular} \begin{tabular}{lrrrr} \multicolumn{2}{c}{ Job 303 } & & \multicolumn{2}{c}{ Job 304 } \\ \cline { 1 - 2 } \cline { 5 - 6 } Direct materials & $23,310 & & Direct moterials & $5,100 \\ Direct lsbor & 7,500 & & Direct labor & 1,000 \\ Factory overhead & - & & Factory overhead & - \end{tabular} Journalize the summary entry to record esch of the following operations for January (one entry for each operatian): a. Direct and indirect materials dsed. If an amount bok does not require an entrv, leave R blank. Work in Piocess Factory Ovimead 1.710 gaterials b. Direct and indirect labor used, If an amount box does not require an entry, leave it blank. Ched Uy Wat c. Determine the factory overhead applied to Jobs 303 and 304 (a single overheed rate is used based on direct labor cost). Chece Uy Wor e. Completion of jobs 301 and 302 . If an amount box does not require an entry, leave it blank. Feathack Ched My Work 1. Determine the balance of the work in process account on January 31