Old School Publishing lnc began printing operations on January 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, $7,800 of indirect materials and 811, 100 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: Job 301 Direct materials Direct labor 7,200 Job 302 Direct materials Direct labor 18,400 16,400 Factory overhead 6,192 Factory overhead 14,104 Total Job 303 Direct materials Direct labor Factory overhead 824,092 825,900 19,500 Job 304 Direct materials Direct labor Factory overhead S48,904 15,900 10,100 Old School Publishing lnc began printing operations on January 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, $7,800 of indirect materials and 811, 100 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: Job 301 Direct materials Direct labor 7,200 Job 302 Direct materials Direct labor 18,400 16,400 Factory overhead 6,192 Factory overhead 14,104 Total Job 303 Direct materials Direct labor Factory overhead 824,092 825,900 19,500 Job 304 Direct materials Direct labor Factory overhead S48,904 15,900 10,100