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) Total factory payroll accrued $53,000, including $15,500 indirect labor, remainder was direct labor. (d) Paid other actual overhead costs totaling $15,700 with cash. (e) Applied overhead totaling $62,500. (f) Finished and transferred jobs totaling $107,250. (g) Jobs costing $77,500 were sold on credit for $126,000