Law Publishing Inc. began printing operations on January 1. Jobs 401 and 402 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 403 and 404 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, $ 2,000 of indirect materials and $ 9,000 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:

Journalize the summary entry to record each of the following operations for January (one entry for each operation):
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 401 and402.

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Job 401 Job 402 Direct materials Direct labor Factory overhead Total 8,240 3,200 2,240 $13,680 Direct materials Direct labor Factory overhead Total $3,800 3,000 2,100 $8,900 Job 403 Job 404 Direct materials Direct labor Factory overhead 11,600 3,500 Direct materials Direct labor Factory overhead 2,350 500