Old School Publishing Inc. began printing operations on January 1. Jobs 301 and 302 werecompleted 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, $7,500 of indirect materials and $11,800 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$10,500 Direct materials $21,600

Direct labor7,200Direct labor $15,600

Factory overhead4,752Factory overhead$10,296

Total$22,452Total $47,496

Job 303Job 304

Direct materials$23,800Direct materials $15,900

Direct labor 19,100Direct labor 14,000

Factory overheadFactory 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.