A manufacturer reports the following for the month. Prepare journal entries to record the following. 1. Raw materials purchased. 2. Direct materials used. 3. Direct labor used. 4. Applied overhead. 5. Cost of goods manufactured. 6. Cost of goods sold. Journal entry worksheet Prepare journal entries to record the following. 1. Raw materials purchased. 2. Direct materials used. 3. Direct labor used. 4. Applied overhead. 5. Cost of goods manufactured. 6. Cost of goods sold. A Record raw materials purchased on credit. B Record direct materials used. C Record direct labor used. (Recorded as factory wages payable) D Record the applied overhead. E Record the cost of goods manufactured. F Record the cost of goods sold