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 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, $1,370 of Indirect materials and $15,570 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 $14,170 $5,620 Direct materials Direct lebo Direct labor 5,400 2,800 Factory overhead 2,970 Factory averhead 1,540 Total $22,540 Total $10,950 Job 303 Job 304 Direct materials $4,080 $20,300 6,000 Direct materials Direct labor Direct labor 800 Factory overhead Factory overhead Journalize the summary entry to record each of the following operations for January (one entry for each operatori) a. Direct and Indirect materials used. For a compound transaction, Iran amount box does not require an entry, leave It blank. Work In Process Factory Overhead Materials Park b. Direct and direct labor used. For compound resection, if an amount box dues not require an entry, leave it blank Work in Process Factory Overhead Wages Payable Peach C. Factory overhead applied to all four jobs (a single overhead rate is used based un direct labor cost). Work In Process Factory Overhead Peacbach d. Completion of Jobs 301 and 302 Finished Goods Work in Process