Munich printing inc. began printing operations on August 1. Jobs 10and 11 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 12 and 13 are still in procwss 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, $170 of indirect materials and $2,070 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows:

Job 10
Direct materials $1,770
Direct Labor 700
Factory Overhead 385
Total 2,855

Job 11

Direct Materials $830
Direct Labor 400
Factory Overhead 220
Total 1,450

Job 12

Direct Materials $2,330
Direct Labor 800
Factory Overhead 440
Total 3,570

Job 13

Direct Material $510
Direct Labor 100
Factory Overhead 55
Total 665

Journalize the entry to record the following operation:

Factory Overhead applied to all four jobs (a single overhead rate is used based on direct labor costs)