Collegiate Publishing Inc. began printing operations on March $1.$ 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, $$2,740$ of indirect materials and $$33,140$ 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 $301$

Line Item Description Amount

Direct materials $$28,340$

Direct labor $10,900$

Factory overhead $5,995$

Total $$45,235$

Job $302$

Line Item Description Amount

Direct materials $$13,250$

Direct labor $5,600$

Factory overhead $3,080$

Total $$21,930$

Job $303$

Line Item Description Amount

Direct materials $$40,460$

Direct labor $12,000$

Factory overhead $$

Job $304$

Line Item Description Amount

Direct materials $$8,160$

Direct labor $1,600$

Factory overhead $$

Journalize the summary entry to record each of the following operations for March $($one entry for each operation$)$:

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a$.$ Direct and indirect materials used. If an amount box does not require an entry, leave it blank.

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Work in Process

Factory Overhead

Materials

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a$.$ Record direct materials costs in the Work in Process account, and indirect materials costs in the Factory Overhead account.

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b$.$ Direct and indirect labor used. If an amount box does not require an entry, leave it blank.

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Work in Process

Factory Overhead

Wages Payable

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b$.$ Record direct labor costs in the Work in Process account, and indirect labor costs in the Factory Overhead account.

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c$.$ Factory overhead applied to all four jobs $($a single overhead rate is used based on direct labor cost$).$ If an amount box does not require an entry, leave it blank.

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Work in Process

Factory Overhead

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c$.$ Apply factory overhead based on direct labor costs.

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d$.$ Completion of Jobs $301$ and $302.$ If an amount box does not require an entry, leave it blank.

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Finished Goods

Work in Process