Journal Instructions Old School Publishing Inc. began printing operations on January 1. Jobs 301 and 302 were completed during the month, and all costs applicable to them were recorde 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 material of indirect materials and $11,800 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in 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 $47,496 Job 303 Job 304 Direct materials $23,800 Direct materials $15,900 Direct labor 19,100 Direct labor 14.000 Factory overhead Factory overhead Required: