Entries for Factory Costs and Jobs Completed Joumalize 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. b. Direct and indirect labor used. If an amount box does not require an entry, leave it blank. c. Determine the factory overhead applied to Jobs 303 and 304 (a single overhead rate is used based on direct labor cost). Job 303 Job 304$ 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. e. Completion of Jobs 301 and 302. If an amount box does not require an entry, leave it blank. f. Determine the balance of the work in process account on January 31