jobs entering production during the month are as follows, in summary form:

Required:

Journalize the Mar. $31$ summary entries to record each of the following operations for March $($one entry for each operation$).$

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 $302.$