a$.$ Raw materials purchased on credit, $$90,000.$

b$.$ Direct materials used, $$39,500.$ Indirect materials used, $$18,000.$

c$.$ Direct labor used, $$40,000.$ Indirect labor used, $$20,000.($Record using Factory Wages Payable.$)$

d$.$ Paid cash for other actual overhead costs, $$7,625.$

e$.$ Applied overhead at the rate of $125\%$ of direct labor cost.

f$.$ Transferred cost of jobs completed to finished goods, $$65,000.$

g$.$ Sales of jobs on credit was $$92,800.$

h$.$ Cost of jobs sold was $$65,000.$