Job Costing Journal Entries Prepare journal entries to record the following transactions and events for June using a job order costing system. (a) Purchased raw materials on credit, $159,000. (b) Raw materials requisitioned: $36,000 direct and $15,400 indirect. (c) Factory payroll accrued $46,000, including $9,500 indirect labor, remainder was direct labor. (d) Paid other actual overhead costs totaling $15,700 with cash. (e) Applied overhead totaling $55,000. (f) Finished and transferred jobs totaling $88,500. (g) Jobs costing $77,500 were sold on credit for $126,000