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, $7.500 of indirect materials and $11,800 of indirect labor were used during the month. The cost shouts for the four jobs antoning production during the month are as follows, in summary form Job 301 Job 302 Direct materials $10,500 Direct materials $21,600 Direct labor 7.200 Direct labor 15,600 Factory overhead 4.752 Factory overhead 10,296 Total $22.452 Total $47.498 Job 303 Job 304 Direct materials $23,800 Direct materials $15.900 Direct labor 19,100 Direct labor 14,000 Factory overhead Factory overead Required: Joumalize 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 Nines for spaces or journal explanations. Every line on a journal page is used for debitor credit entries. Do not add explanations or skip a Nne between Journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered, a Direct and indirect materials used b. Direct and indirect labor used. 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 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, $7.500 of indirect materials and $11,800 of indirect labor were used during the month. The cost shouts for the four jobs antoning production during the month are as follows, in summary form Job 301 Job 302 Direct materials $10,500 Direct materials $21,600 Direct labor 7.200 Direct labor 15,600 Factory overhead 4.752 Factory overhead 10,296 Total $22.452 Total $47.498 Job 303 Job 304 Direct materials $23,800 Direct materials $15.900 Direct labor 19,100 Direct labor 14,000 Factory overhead Factory overead Required: Joumalize 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 Nines for spaces or journal explanations. Every line on a journal page is used for debitor credit entries. Do not add explanations or skip a Nne between Journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered, a Direct and indirect materials used b. Direct and indirect labor used. 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