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 iabor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form: Journalize the summary entry to record each of the following operations for January (one entry for each operation): b. Direct and indirect labor used. If an amount box does not require an entry, leave it blank; Feethack b. Record direct labor costs in the work in process account, and indirect labor costs in the factory overhead account, c. Determine the factory overhead applied to Jobs 303 and 304 (a single overhead rate is used based on direct labor cost). \begin{tabular}{cc|c} \hlineab303 & x \\ \hline Job 304 & 1 & x \end{tabular} Feedtenck " Check My Work incorect d. Factory overhead applied to all four jobs (a single overhead rate is used basef fect labor cost). If an amount box does not require an entry, leave it blank. e. Completion of Jobs 301 and 302 . If an amount box does not require an entry, leave it blank. Fectoack * Creck My Work e. When a job is completed, it is transferred out of work-in-process and add it to finished goods. f. Determine the balance of the work in process account on January 31