a Raw materials purchased on credit 114 000 b Direct materials used 45 500 Indirect materials used 20 400 c Direct labor used 37 000 Indirect labor used 13 000 Record using Factory Wages Payable d Paid cash for other actual overhead costs 9 125 e Applied overhead at the rate of 125 of direct labor cost f Transferred cost of jobs completed to finished goods 80 500 g Sales of jobs on credit was 115 000 h Cost of jobs sold was 80 500 View transaction list Journal entry worksheet 1 2 Record raw materials 3 4 5 ased on account 6 7 8 9 10