Entries for Factory Costs and Jobs Completed Instructions entering production during the month are as follows, in summary form: Entries for Factory Costs and Jobs Completed Instructions Required: a. Journalize the summary entry to record direct and indirect materials used. * b. Journalize the summary entry to record direct and indirect labor used. * c. Determine the factory overhead applied to Jobs 303 and 304 (a single overhead rate is used based on direct labor cost). d. Journalize the entry to record factory overhead applied to all four jobs. * e. Journalize the entry to record the completion of Jobs 301 and 302. f. Determine the balance of the work in process account on January 31 . *Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered