EX $16-13$ Entries for factory costs and jobs completed

$$ d$.$ $$122,750,$ 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 related cost sheets. In addition to the materials and labor

charged directly to the jobs, $$4,500$ of indirect materials and $$8,200$ 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:

Journalize the summary entry to record each of the following operations for March $($one entry

for each operation$)$:

a$.$ Direct and indirect materials used.

b$.$ Direct and indirect labor used.

c$.$ Factory overhead applied to all four jobs $($a single overhead rate is used based on direct labor cost$).$

d$.$ Completion of Jobs $301$ and $302.$