Instructions Collegiale Publshing inc. began printing eperations on March 1, Jebs 301 and 302...

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Accounting

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Collegiale Publshing inc. began printing eperations on March 1, Jebs 301 and 302 were completed during the menth, and all costs applicable fo ithem were recorded on the related coot theets. Jobs 303 and 304 are stal in process at the end of the month, and all applicable costs except factory overhead have been fecorded on the related cost sheets. In addtico to the materials and labor charged directly to the jobs, 57,400 of indirect materials and 512,000 of indirect labor were used diring the month. The cost sheets for the four jobs entering production during the morth are as follows, in summary form.
\table[[Job 301,,Job 302,],[Drect materias,$9,000,Diect materials,$21,100
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