Instructions recorded on the related cost sheets. Jobs 303 and 304 are stil 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, $7,800 of indirect materials and 311,100 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: PAGE 10 JOURNAL DESCRIPTION POST REF DEBIT CREDIT 70,900.00 Job 301 Direct materials $10,700 Direct materials $18,400 Direct labor Factory overhead 6,192 Factory overhead 14,104 Total Work in Process Factory Overhead Materials Work in Process Factory Overhead Wages Payable Work in Process Factory Overhead Finished Goods Work in Process Job 302 7,200 Direct labor 16,400 $24,092 Total $48,904 Job 303 Direct materials Direct labor Job 304 $25,900 Direct materials $15,900 19,500 Direct labor 10,100