1. Prepare journal entries dated March 31 to record the following March activities: (a) purchase of raw materials, (b) direct materials usage, (c) indirect materials usage, (d) factory payroll costs, (e) direct labor costs used in production, (f) indirect labor costs, (g) other overhead costscredit Other Accounts, (h) overhead applied, (i) goods transferred to finished goods, and ( j) sale of finished goods.