Munch Printing Inc. began printing operations on January 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, $2,220 of indirect materials and $26,920 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:

Job 301				Job 302
Direct materials	$23,020			Direct materials	$10,760
Direct labor	8,800			Direct labor	4,600
Factory overhead	4,840			Factory overhead	2,530
Total	$36,660			Total	$17,890
Job 303				Job 304
Direct materials	$29,480			Direct materials	$6,630
Direct labor	9,800			Direct labor	1,300
Factory overhead				Factory overhead

Journalize the summary entry to record each of the following operations for January (one entry for each operation):

a. Direct and indirect materials used. For a compound transaction, if an amount box does not require an entry, leave it blank.

	Work in Process
	Factory Overhead
	Materials

b. Direct and indirect labor used. For a compound transaction, if an amount box does not require an entry, leave it blank.

	Work in Process
	Factory Overhead
	Wages Payable

c. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost).

	Work in Process
	Factory Overhead

d. Completion of Jobs 301 and 302.