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Prepare journal entries to record transactions a through h. a. Raw materials purchased on credit, $92,000. b. Direct materials used, $40,000. Indirect materials used, $25,000. c. Direct labor used, $45,000. Indirect labor used, $20,000. (Record using Factory Wages Payable.) d. Paid cash for other actual overhead costs, $7750. e. Applied overhead at the rate of 120% of direct labor cost. f. Transferred cost of jobs completed to finished goods, $69,000 g. Sales of jobs on credit was $98,000. h. Cost of jobs sold was $69,000. 26 les View transaction list Journal entry worksheet 1 2 3 4 5 6 7 8 9 10 Record raw materials purchased on account