Mest Manufacturing es aborder costing item During one month Minstrel purchased $198.000 ofw materials on credit sed materials to production of 5995000 of which 530,000 weet Mestrelincued a factory Dayroll of $150.000, of which $40.000 was indirect labor Ministru predetermined overhead into of 50% de labor cost The joumal only to record the ance of materials to productions Debit Raw Materials Inventory $195,000 credit Accounts Payable $195.000 Debit Work in Process Inventory $195,000 credit Raw Materials Inventory S195,000. Debit Raw Materials Invertory $195,000 credit Work in Process Inventory $195.000 Debit Work In Process Inventory $165,000, debit Factory Overhead S30,000, credit Raw Materials Inventory $195.000 Debit Finished Goods Inventory $195,000, credit Raw Materials Inventory $195,000