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, $7,800 of indirect materials and $11,100 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 301Job 302Direct materials$10,700Direct materials$18,400Direct labor7,200Direct labor16,400Factory overhead6,192Factory overhead14,104Total$24,092Total$48,904

Job 303Job 304Direct materials$25,900Direct materials$15,900Direct labor19,500Direct labor10,100Factory overheadFactory overhead

I need to fill out the journal entries for factory costs and jobs completed. Please and thank you.