13 3700 tion is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: aw materials purchased on account Raw materials (all direct) requisitioned for use in production Direct labor cost Manufacturing overhead: $482,000 $478,000 $576,000 Indirect labor cost Other manufacturing overhead costs incurred $136,000 $414,000 $1,565,000 $1,513,000 Cost of goods manufactured Cost of goods sold (unadjusted) Required: a. What is the journal entry to record raw materials used in production? b. What is the journal entry to record the direct and indirect labor costs incurred during the c. What is the journal entry to record the transfer of completed goods from Work in Proces Finished Goods? d. What is the journal entry to record the unadjusted cost of goods sold