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 to record the purchase of materials Mule Choice Debit Raw Materials inventory Sri.000, cte Accoum Payable S1000 Debt New Materials Inventory $198,000, odt Work in Process Inventory S138,000 Detal Work Process inery $195.00 reds Meters Inventory.000 De My STM000s Finshed Goods Inventory $98.000