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, $2,390 of indirect materials and $28,990 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 302 Direct materials $24,790 Direct materials $11,590 Direct labor 9,500 Direct labor 4,900 Factory overhead 5,225 Factory overhead 2,695 Total $39,515 Total $19,185 Job 303 Job 304 Direct materials $31.880 Direct materials Director 10,500 Direct labor 17,140 1,400 Factory overhead Factory overhead Journal the summary entry to record each of the following operations for January (one entry for each operation a. Direct and indirect materiais used. If an amount box does not require an entry, leave it blank b. Direct and indect labor used an amount box does not require an entry, leave a