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Entries for factory Costs and Jobs Completed cost shects. 30b5303 and 304 are stal in process at the end of the month, and all appicable costs oxcept factory oveitiead have been itecerded cen ithe niated cost theea. In - addition to the matenals and tabor charged tirectly to the jobs, $3,080 of indirect inaterals and 537,280 of indirect bber were ined during the manth. The cost shets for the four jobs entering production during the month. are as follows, in siammary form: Joumalize the summary entry to record each of the following operations for March (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. 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, teave it blank. C. 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: d. Completion of 10b5301 and 302 . If an amount box does not require an entry, leave it blank. Predetermined Factory Overhead Rate Turbo Shop uses job order costing to determine the cost of performing engine repair work. Eatimated costs and expenses for the corning period are as follows: The average shop direct labor rete is $22,00 per hour: Determine the predetermined shop ovelhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour