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, $510 of indirect materials and $6,210 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 $5,310
Direct labor 2,000
Factory overhead 1,100
Total $8,410

Job 302
Line Item Description Amount
Direct materials $2,480
Direct labor 1,100
Factory overhead 605
Total $4,185

Job 303
Line Item Description Amount
Direct materials $7,720
Direct labor 2,300
Factory overhead —

Job 304
Line Item Description Amount
Direct materials $1,530
Direct labor 300
Factory overhead —
Journalize the summary entry to record each of the following operations for March (one entry for each operation):

Question Content Area
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
17,550

Factory Overhead

Materials
17,550
Question Content Area
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
Question Content Area
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
3,767.16

Factory Overhead
3,767.16
Question Content Area
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