Instructions

Collegiale Publshing inc. began printing eperations on March $1,$ Jebs $301$ and $302$ were completed during the menth, and all costs applicable fo ithem were recorded on the related coot theets. Jobs $303$ and $304$ are stal in process at the end of the month, and all applicable costs except factory overhead have been fecorded on the related cost sheets. In addtico to the materials and labor charged directly to the jobs, $57,400$ of indirect materials and $512,000$ of indirect labor were used diring the month. The cost sheets for the four jobs entering production during the morth are as follows, in summary form.

$\backslash$table$[[$Job $301,,$Job $302,],[$Drect materias,$$9,000,$Diect materials,$$21,100$