Martinez Inc. manufactures goods on a job order basis. During the month of October, three jobs were started. $($There was no work in process at the beginning of the month.$)$ Jobs $401$ and $402$ were completed and sold for $$14,500$ and $$19,000,$ respectively, during the month; Job $403$ was still in process at the end of October.

The following data are taken from the job cost sheets for each job. Factory overhead charges include a total of $$900$ of indirect materials and $$600$ of indirect labor. One work in process control account is used.

Job $401$ Job $402$ Job $403$

Direct materials $$3,200$ $$3,800$ $$2,000$

Direct labor $2,4003,5001,500$

Factory overhead $1,2502,000850$

Required: Prepare a journal entry to record

a$)$ Materials used

b$)$ Factory Wages and Salaries Earned

c$)$ Factory Overhead transferred to Work in Process

d$)$ Jobs Completed

e$)$ Jobs Sold