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, $2,910 of indirect materials and $35,210 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	$30,110			Direct materials	$14,080
Direct labor	11,500			Direct labor	6,000
Factory overhead	6,325			Factory overhead	3,300
Total	$47,935			Total	$23,380
Job 303				Job 304
Direct materials	$38,220			Direct materials	$8,670
Direct labor	12,800			Direct labor	1,700
Factory overhead				Factory overhead