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Req.27: Record the following journal entrie 1. Record the purchases of raw materials. " Journal entries associated with this case: (10 pts) 2. Record the use of direct materials on Job 114. 3. Record the use of direct labor on Job 114. 4. Record the allocation of manufacturing overhead to Job 114. 5. Record the completion of Job 114 and its movement out of the factory. 6. Record the sale of 7 units from Job 114 to Katie's Boutique. Use a perpetual system. 7. Record indirect labor which totaled $3,500 for the month. 8. Record the use of indirect materials which totaled $1,500 for the month. Assume the total amount of MOH incurred during the month was $25,450 and the total amount allocated to jobs during the month was $28,934. Was manufacturing overhead over or under allocated? Record the journal entry to close the MOH account