Cline Manufacturing Company uses a job order system and maintains perpetual inventory records. The columns indicating the appropriate account(s) to be debited and credited for the transactions listed below. The production department 6. requisitioned indirect materials for use in the factory. Overhead was applied to production 7. basedona predetermined overhead rate of $8 per labor hour. Goods that were 8. completed were transferred to finished goods. Goods costing $80,000 were 9. sold for $105,000 on account. Paid for raw materials 10. purchased previously on account