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, $2,570 of indirect materials and $31,070 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 $26,570 Direct materials $12,420 Direct labor 10,200 Direct labor 5,300 Factory overhead 5,610 Factory overhead 2,915 Total $42,380 Total $20,635 Job 303 Job 304 Direct materials $37,320 Direct materials $7,650 Direct labor 11,300 Direct labor 1,500 Factory overhead 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 Work in Process Factory Overhead Matenals F Check M a. Record direct materials costs in the work in process account, and indirect mat