Tobias Printing Inc. began printing operations on July 1. Jobs 101 and 102 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 103 and 104 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, $725 of indirect materials and $6,380 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 July (one entry for each operation):
a. Direct and indirect materials used.
b. Direct and indirect labor used.
c. Factory overhead applied (a single overhead rate is used based on direct labor cost).
d. Completion of Jobs 101 and102.

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Job 101 Job 102 Direct materials Direct labor Factory overhead Total 6,800 1,560 3,900 12,260 Direct materials Direct labor Factory overhead Total 3,000 880 2,200 6,080 Job 103 Job 104 Direct materials Direct labor Factory overhead 8,700 1,350 Direct materials Direct labor Factory overhead 1,500 500