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:

Manufacturing overhead budgeted (estimated on December 1) $ 133,000

Budgeted driver activity (DLH) (estimated on December 1) 1,900 DLH

Direct materials purchased in December $ 125,000

Direct materials used in December 100,000

Actual direct labor costs in December 50,000

Actual manufacturing overhead in December 150,000

Cost of jobs completed in December 275,000

Revenue earned in December 600,000

Cost of goods sold in December (prior to adjusting for overhead) 325,000

Selling and administrative costs in December 250,000

Materials Inventory, December 1 20,000

Work in Process Inventory, December 1 75,000

Finished Goods Inventory, December 1 105,000

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.