4 a. Purchased $100,300 of raw materials on credit. b. Materials requisitions show the following materials used for the month. Part 3 of 3 Job 201 Job 202 Total direct materials $ 48,500 23,900 72,400 8,920 Total materials used $ 81,320 Indirect materials 3 points c. Time tickets show the following labor used for the month. eBook Print References Job 201 Job 202 Total direct labor Indirect labor Total labor used $ 39,500 12,900 52,400 24,500 $ 76,900 d. Applied overhead to Job 201 and to Job 202 using a predetermined overhead rate is 80% of direct materials cost. e. Transferred Job 201 to Finished Goods Inventory. f. (1) Sold Job 201 for $164,660 on credit. (2) Record cost of goods sold for Job 201. g. Incurred the following actual other overhead costs for the month. Depreciation of factory equipment Rent on factory building (payable) Factory utilities (payable) Expired factory insurance Total other factory overhead costs $ 32,300 530 830 3,300 $ 36,960 Post entries for transactions a through g to the T-accounts. Each of T-accounts started the month with a zero balance. Raw Materials Inventory Beginning Balance 0 Beginning Balance Work in Process Inventory 0