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 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, $$7,600$ of indirect materials and $$15,100$ 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 $303$

Direct materials

Direct labor

Factory overhead

Job $304$

Direct materials

Direct labor

Factory overhead

Journalize the summary entry to record each of the following operations for January $($one entry for each operation$)$:

a$.$ Direct and indirect materials used. If an amount box does not require an entry, leave it blank. $q,$

Factory Overhead $$

$$