Minstrel Manufacturing uses a job order casting system. During one month, Minstrei purchased $198,000 of raw materials on credit: issued materials to production of $195,000 of which $30,000 were indirect. Minstrel incurred a factory payroll of $150,000, of which $40,000 was indirect labor. Minstrel uses aedetermined overhead rate of 150% of direct labor cost. The journal entry to Yecord the purchase of materials is: Decil Rex Materials inventory $198,000, credit Finished Goods Inventory 5190.000 Dedit Rew Materials intoy $198.00 credit Werk in Process Inventary 19. Delart kaw Matarestratory 199.000 credit Vicecutable 1 Dan Voin the very $195,000 credit a Mataras Invanny 25.000 Minstrel Manufacturing uses a job order costing system. During one month, Minstrel purchased $198.000 of raw materials on credit: issued materials to production of $195,000 of which $30,000 were indirect. Minstrel incurred a factory payroll of $150,000, of which $40,000 was indirect labor. Minstrel uses a predetermined overhead rate of 150% of direct labor cost. The journal entry lo rebrord the issuance of materials to production is: Dedit Finished Goods Inventory $195,000 credit ww Materials inventory $199.000 Debit Rew Materials diventary 1195.000 crdit Work in Process lewentory $195,00 Debil Work in Pieces inventory 316debit Factory Oseriea 330 000: cred Raw Materials Inventory 5195.000 Debit Materials wery $195,000 credil Accounts Payale $190XX