Job Costing Journal Entries Prepare journal entries to record the following transactions and events for April using a job order costing system. (a) Purchased raw materials on credit, $69,000. (b) Raw materials requisitioned: $26,000 direct and $5,400 indirect. (c) Factory payroll accrued $46,000, including $9,500 indirect labor, remainder was direct labor. (d) Paid other actual overhead costs totaling $14,500 with cash. (e) Applied overhead totaling $28,200. (f) Finished and transferred jobs totaling $77,500. (g) Jobs costing $58,800 were sold on credit for $103,000