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, $1,710 of Indirect materials and $20,710 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 $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 $13,705 Job 303 Job 304 Direct materials $25,050 Direct materials $5,100 Direct labor 7,500 Direct labor 1,000 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,