From the following transactions, prepare the appropriate general journal entries for the month of May:
a. Raw materials costing $74,000 were issued from the storeroom.
b. Direct labor of $80,000 was charged to production.
c. Supplies costing $6,400 were issued from the storeroom.
d. Indirect labor cost of $16,500 were incurred.
e. Rent of $3,300 and depreciation of $750 were charged to overhead.
f. Overhead was applied at 70% of direct labor dollars.
g. Completed products costing $72,000 were transferred to finished goods.
h. Products costing $35,000 were sold.