Entries for factory costs and jobs completed Instructions Collegiate Publishing inc. began printing operations on March 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 rolated cost sheets. In addition to the materials and labor charged directly to the jobs, $7,800 of indirect materials and $11,100 of indired labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form: Entries for factory costs and jobs completed Chart of Accounts Journal Instructions \begin{tabular}{|l|l|l|l|} \hline Job 301 & & Job 302 \\ \hline Direct materials & $10,700 & Direct materials & $18,400 \\ \hline Direct labor & 7,200 & Direct labor & 16,400 \\ \hline Factory overhead & 6,192 & Factory overhead & 14,104 \\ \hline Total & $24,092 & Total & $48,904 \\ \hline \end{tabular} Job 303 Job 304 Direct materials $25,900 Direct materials $15,900 Direct labor 19,500 Direct labor 10,100 Required: Journalize the Mar. 31 summary entries to record each of the following operations for March (one entry for each operation) chart of accounts for the exact wording of the account titles. CNOW joumals do not use lines for spaces or journal explana on a joumal page is used for debit or credit entries. Do not add explanations or skip a line between journal entries. CNOW. automatically indent a credit entry when a credit amount is entered