four jobs entering production during the month are as follows, in summary form:

Collegiate Publishing Inc. began printing operations on March 1 Jobs 301 and 302 were completed during the month, end all costs applicable to them were recorded on the related cost sheets. Jobs 303 end 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, S8,400 of indirect materials and S13,700 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: Job 301 Direct materials Direct labor SID, 100 8,500 Job 302 Direct materials Direct labor sig,ooo 16,200 Factory overhead 5,950 Factory overhead 11,340 Total 24,550 Total S46,540