old school publishing Inc began printing operations on Jan 1. Jobs 301 and 303 were completed diring the month, and all costs applicable to them were recorded. Jobs 303 and 304 are still im process at the end of the month. in addition to the materials and labor charged directly to the jobs, $7,800 of indirect materials and $11,100 of indirect labor were used during the month. journal the following:

Journal Chart of Accounts Instructions Job 3U1 Job 302 Direct materials $10,700 Direct materials $18,400 7,200 Direct labor 16,400 Direct labor Factory overhead 6,192 Factory overhead 14,104 $24,092 Total Total$48,904 Job 303 Job 304 Direct materials $25,900 Direct materials $15,900 19,500 Direct labor 10,100 Direct labor Factorv overhead_ Factorv overhead- Journal Chart of Accounts Instructions Job 3U1 Job 302 Direct materials $10,700 Direct materials $18,400 7,200 Direct labor 16,400 Direct labor Factory overhead 6,192 Factory overhead 14,104 $24,092 Total Total$48,904 Job 303 Job 304 Direct materials $25,900 Direct materials $15,900 19,500 Direct labor 10,100 Direct labor Factorv overhead_ Factorv overhead