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a$.$ Record direct materials costs in the Work in Process account, and indirect materials costs in the Factory Overhead account.

b$.$ Record direct labor costs in the Work in Process account, and indirect labor costs in the Factory Overhead account.

c$.$ Apply factory overhead based on direct labor costs.

d$.$ When a job is completed, it is transferred out of work$-$in$-$process and into finished goods.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, $$8,400$ of indirect materials and $$13,700$ 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:

Required:

Journalize the Mar. $31$ summary entries to record each of the following operations for March $($one entry for each operation$).$ Refer to the chart of

accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or journal explanations. Every line on a journal

page is used for debit or credit entries. Do not add explanations or skip a line between journal entries. CNOW journals will automatically indent a

credit entry when a credit amount is entered.

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 $302.$