Create the journal entries for the below transactions:

a$.$ $$20,000$ raw materials withdrawn. $$15,000$ of which was DM $,$ and $$5,000$ was indirect materials.

b$.$ Total labor cost of $$10,000,$ which includes $$7,000$ in direct labor and $$3,000$ in indirect labor.

c$.$ $$10,000$ applied MOH.

d$.$ Actual MOH cost $($on account$)$ $$12,000.$

e$.$ Closing $$2,000$ underapplied MOH $.$