Place the appropriate letter from the journal entries below next to the explanation to which it

relates. (Please use capital letters.)

_____ 1) Actual factory overhead

_____ 2) Applied factory overhead

_____ 3) Indirect materials

_____ 4) Direct materials

_____ 5) Purchase of materials on credit

_____ 6) Indirect labor

_____ 7) Direct labor

_____ 8) Payment of payroll.

_____ 9) Sale of goods and related costs

_____ 10) Transfer of completed goods from work in process

A) Work in Process Inventory Factory Overhead

B) Factory Overhead Factory Payroll Payable

C) Accounts Receivable Sales cost of goods sold finished goods inventory

D) Factory Overhead cash

E) work in process inventory Raw Materials Inventory

F) Finished Goods Inventory Work in Process Inventory

G) Raw Materials Inventory Accounts Payable Cash

H) Factory Payroll Payable Cash

I) Work In Process Inventory Factory payroll Payable

J) Factory overhead Raw Materials Inventory