a. Purchased $184,000 of material (4,600 yards) in cash. b. Issued $154,000 of material (3,850 yards) into production. C. Paid $46,700 cash in production labor costs d. Applied overhead at the predetermined rate of $11 per yard. e. Incurred $50,600 of actual overhead costs, paid in cash. (Assume any difference between actual and applied overhead costs is adjusted directly to cost of goods sold.) f. Completed 5,700 kilts. (Approximately $43,550 of inventory remains in process, so the cost of each helmet is approximately $ ___) g. Sold 5,200 kilts at $76.00 per unit. (All proceeds were collected in cash.) h. Disposed of any over- or under-applied overhead cost. Prepare the journal entries to record each of the above transactions for Kilts & More, a company that produces hand-sewn kilts to Americans celebrating at Irish Festivals around the country. (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 purchase of raw materials on account. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal