Crenshaw uses a job order costing system to account for projects. It applies manufacturing overhead to jobs on the basis of direct labor hours and pays its direct labor workers $25 per hour. The following relates to activity for the month of December: Prepare the journal entry to record: a. The purchase of direct materials in December. Assume all purchases are made on account. b. The cost of direct materials applied to jobs in December. c. The cost of direct labor applied to jobs in December. d. The actual cost of manufacturing overhead incurred in December. Assume all overhead costs were paid in cash. e. The cost of manufacturing overhead applied to jobs in December. f. Revenue and the related cost of jobs sold in December. Assume all sales are made on account. g. December selling and administrative costs. Assume all selling and administrative costs were paid in cash. h. To close the Manufacturing Overhead account directly to Cost of Goods Sold on December 31. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)