Entries for Factory Costs and Jobs Completed indirect materials and $24,850 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: Factory overhead Journalize the summary entry to record each of the following operations for March (one entry for each operation): a. Direct and indirect materials used. If an amount box does not require an entry, leave it blank. b. Direct and indirect labor used. If an amount box does not require an entry, leave it blank. c. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost). If an amoun d. Completion of Jobs 301 and 302. If an amount box does not require an entry, leave it blank