Exercise 19-18 (Static) Recording transactions in job order costing LO P1, P2, P3, P4 Prepore joumal entrles to record tansactions a through h. a. Row materials purchased on credit, $90,000 b. Direct materials used, $36,500. Indirect materials used, $19,200 c. Direct labor used. $38,000, indirect isbor used, $12,000, (Record using Factory Wages Payablo) d. Paid cash for other actual overhead costs, $11,475. e. Applied ovechead at the rate of 125% of direct labor cont. t. Transferred cost of jobs comploted to finished goods, $56,800. 0. Sales of jobs on credit was $82,000 h. Cost of jobs roid was $56,800