| | a Search Help 5 uses a a. Raw materials purchased on account, $211,000. c. Accrued direct labor cost of $49,000 and indirect labor cost of $21,000 76,100 m were Jobs costing S 514,000 according to their job cost sheets were completed during October and transferred to Finished Goods. jobs were sold on account at 36% above cost. cost $449,000 to complete according to their job cost sheets were shipped to customers during the month. These journal entries to record the transactions given above. 2 Compute the ending balance in each account, assuming that Work in Process has a beginning balance of $35,000