From the following transactions, prepare the appropriate general journal entries for the month of May:
a. Raw materials costing $72,000 were issued from the storeroom.
b. Direct labor of $60,000 was charged to production.
c. Supplies costing $7,400 were issued from the storeroom.
d. Indirect labor costs of $18,500 were incurred.
e. Rent of $3,400 and depreciation of $800 were charged to overhead.

f. Overhead was applied at 30% of direct labor dollars.
g. Completed products costing $66,000 were transferred to finished goods.
h. Products costing $39,000 were sold on account for $64,000.