1. Prepare the journal entries to record the raw materials used in production and the dire or cost incurred. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 2 Record the raw materials used in production Note: Enter debits before credits. Transaction General Journal Debit Credit 2. Prepare the journal entry to record the overhead cost applied to production. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the overhead cost applied to production Note: Enter debits before credits. Transaction Genreal Journal Debit Credit How many units were completed and transferred to finished goods during the period? Units completed and transferred to finished goods