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

Job 301

Direct materials $10,100

Direct labor $8,500

Factory overhead $5,950

Total $24,550

Job 302

Direct materials $19,000

Direct labor $16,200

Factory overhead $11,340

Total$46,540

Job 303

Direct materials $23,700

Direct labor $16,300

Factory overhead ?

Job 304

Direct materials $12,700

Direct labor $11,800

Factory overhead ?

Required:

Journalize summary entries to record each of the following operations for January (one entry for each operation).

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.