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, $7,400 of indirect materials and $12,000 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 : $9,000 Direct materials$21,100

Direct labor: 7,700 Direct labor16,800

Factory overhead5,467 Factory overhead 11,928

Total$22,167 Total$49,828

Job 303 Job 304

Direct materials$25,200 Direct materials$14,800

Direct labor16,100 Direct labor13,900

Factory overhead? Factory overhead

?Required:

Journalize the Jan. 31 summary entries to record each of the following operations for January (one entry for each operation). Refer to the Chart of Accounts for exact wording of account titles.

a. Direct and indirect materials used.

b. Direct and indirect labor used.

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

?d. Completion of Jobs 301 and 302.