d. factory labor is used. 11. Brady Company provided the following information for completed Job No. 12: Direct materials, $120,000; direct labor, $180,000; manufacturing overhead applied, $90,000; units produced, 5,000 units; units sold, 4,000 units. The cost of the finished goods on hand from this job is: a. $60,000. b. $390,000. C. $78,000. d. $312,000. 12. A materials requisition slip showed that direct materials requested were $66,000 and indirect materials requested were $9,000. The entry to record the transfer of materials from the storeroom is: a. Work In Process Inventory. Raw Materials Inventory. b. Direct Materials. Indirect Materials Work in Process Inventory. c. Manufacturing Overhead. Raw Materials Inventory. d. Work In Process Inventory. Manufacturing Overhead. Raw Materials Inventory 66,000 66,000 66,000 9,000 75,000 75,000 75,000 66,000 9,000 75,000