18. Recording Purchase and Transfer of Raw Materials in T-Accounts. The following transactions occurred during the month of October: October 5 October 8 Raw materials totaling $15,000 were purchased on account. Direct materials totaling $6,000 were placed in production. Indirect materials totaling $1,000 were placed in production. October 10 Required: a. Set up T-accounts for raw materials inventory, work-in-process inventory, manufacturing overhead, and accounts payable. b. Use the T-accounts established in part a to record the transactions for October