Instructions 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, 57900 of indirect materials and 513 200 or 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 Job JOZ Dired materials $10.900 Direct materials $18,300 Direct labor 8.900 Direct labor 17.700 Factory overhead 5.785 Factory overhead 11.505 Total $25.585 Toto $47.505 Chart of Accounts ASSETS REVENUE 110 Cash 410 Sales 121 Accounts Receivable 610 Interest Revenue 125 Notes Receivable 126 Interest Receivable EXPENSES 131 Materials 510 Cost of Goods Sold 132 Work in Process 520 Wages Expense 133 Factory Overhead 531 Selling Expenses 134 Finished Goods 532 Insurance Expense 141 Supplies 533 Utilities Expense 534 Office Supplies Expense 142 Prepaid Insurance 143 Prepaid Expenses 540 Administrative Expenses 181 Land 560 Depreciation Expense-Factory 590 Miscellaneous Expense 191 Factory 192 Accumulated Depreciation-Factory 710 Interest Expense 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 ine between journal entries CNOW joumals will automatically indenta credit entry when a credit amount is entered a. Direct and indirect materials used b. Direct and indirect labor used c. Factory overhead appaled to al four obs (8 single overhead rate is used based on direct labor cost) d. Completion of Jobs 30 and 302 Instructions 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, 57900 of indirect materials and 513 200 or 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 Job JOZ Dired materials $10.900 Direct materials $18,300 Direct labor 8.900 Direct labor 17.700 Factory overhead 5.785 Factory overhead 11.505 Total $25.585 Toto $47.505 Chart of Accounts ASSETS REVENUE 110 Cash 410 Sales 121 Accounts Receivable 610 Interest Revenue 125 Notes Receivable 126 Interest Receivable EXPENSES 131 Materials 510 Cost of Goods Sold 132 Work in Process 520 Wages Expense 133 Factory Overhead 531 Selling Expenses 134 Finished Goods 532 Insurance Expense 141 Supplies 533 Utilities Expense 534 Office Supplies Expense 142 Prepaid Insurance 143 Prepaid Expenses 540 Administrative Expenses 181 Land 560 Depreciation Expense-Factory 590 Miscellaneous Expense 191 Factory 192 Accumulated Depreciation-Factory 710 Interest Expense 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 ine between journal entries CNOW joumals will automatically indenta credit entry when a credit amount is entered a. Direct and indirect materials used b. Direct and indirect labor used c. Factory overhead appaled to al four obs (8 single overhead rate is used based on direct labor cost) d. Completion of Jobs 30 and 302