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Entries for Factory Costs and Jobs Completed Old School Publishing Inc began printing operations on January 1.300 301 and 302 were completed during the month, and all costs applicable to them were recorded on the rested cost sheets, Jobs 30 and 304 are still in process at the end of the month, and 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, $2,390 or indirect materials and $20.990 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 124,790 Direct materials $11,590 Direct labor 9,500 Direct labor 4,900 Factory overhead 5,225 Factory overhead 2,695 Total 539,515 Total $19,185 Job 303 Job 304 Direct materials $32.700 Direct materials $7,140 Direct labor 10,500 Direct labor 1.400 Factory overhead Factory overhead Journalise the summary entry to record each of the following operations for January (one entry for each operation) erhead Journalize the summary entry to record each of the following operations for January (one entry for each operation): a. Direct and indirect materials used. For a compound transaction, if an amount box does not require an entry, leave it blank. Work in Process Factory Overhead 5,225 Materials b. Direct and indirect labor used. For a compound transaction, if an amount box does not require an entry, leave it blank. c. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost). Work in Process Factory Overhead d. Completion of Jobs 301 and 302. Finished Goods Work in Process