The following account appears in the ledger after only part of the postings have been completed for March Work in Progress Balance, March 1 182,000 Direct materials 417,000 Direct labor 210,000 Factory overhead is applied to jobs at the rate of 40% of direct labor cost. The actual factory overhead incurred for March was $79,500. Jobs completed during the month totaled $692,000. Journalize all events depicted as of Mach 31th