1. 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 302
   Direct materials	$14,300			Direct materials	$26,900
   Direct labor	10,000			Direct labor	24,000
   Factory overhead	6,500			Factory overhead	15,600
   Total	$30,800			Total	$66,500
   Job 303				Job 304
   Direct materials	$17,100			Direct materials	$35,200
   Direct labor	36,000			Direct labor	32,000
   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.

   		fill in the blank 851ccef7807504c_2	fill in the blank 851ccef7807504c_3
   		fill in the blank 851ccef7807504c_5	fill in the blank 851ccef7807504c_6
   		fill in the blank 851ccef7807504c_8	fill in the blank 851ccef7807504c_9

   b. Direct and indirect labor used. If an amount box does not require an entry, leave it blank.

   		fill in the blank 5df34f00703302f_2	fill in the blank 5df34f00703302f_3
   		fill in the blank 5df34f00703302f_5	fill in the blank 5df34f00703302f_6
   		fill in the blank 5df34f00703302f_8	fill in the blank 5df34f00703302f_9

   c. Determine the factory overhead applied to Jobs 303 and 304 (a single overhead rate is used based on direct labor cost).

   Job 303	$fill in the blank 3985cefe5045fb2_1
   Job 304	$fill in the blank 3985cefe5045fb2_2

   d. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost). If an amount box does not require an entry, leave it blank.

   		fill in the blank a8d2b00bbff507a_2	fill in the blank a8d2b00bbff507a_3
   		fill in the blank a8d2b00bbff507a_5	fill in the blank a8d2b00bbff507a_6

   e. Completion of Jobs 301 and 302. If an amount box does not require an entry, leave it blank.

   		fill in the blank 6a258301afcf03e_2	fill in the blank 6a258301afcf03e_3
   		fill in the blank 6a258301afcf03e_5	fill in the blank 6a258301afcf03e_6

   f. Determine the balance of the work in process account on January 31.

   $fill in the blank