Entries for factory costs and jobs completed Instructions: Cellegiate Publishing Inc. beoan printing operations on March 1. Jobs 301 and 302 wore completed durng the month, and all corts applicatie to thern were recorded cn the revated cout sheets. J0b5 303 and 304 are still in process at the end of the moeth, and at apclicable costs except fuctory ovehesd fave been tecorded on the related cost sheets. In addition to the materials and taber charged drectly to the jebs, 57, too of indirect materiak and $11,100 of indirect taber were used daring the month. The cost sheots foc the four jobs entering production duing the month are as foliows, in summary larm: Entries for factory costs and jobs completed Instructions Required: credit onery whan a credi amount is entered Required: Joumalze the Mar, 31 summary entnes fo recard eoch or the folliowing operatians for March (one enty for each operatian) Reffer to the chart af accounts for the exact wording of the account titos. CNOW loumals do not use fines for spocos or jourmal explanatons. Every line an a journat credit entry whon a credit amount is entered. a. Direct and indirect matenals used. b. Direct and indirect habor vased. c. Factory overhead appled to all four jobs (a single overhead rith is used based on dinect lasor cast) d. Compietion of Jabs 30f and 302