Prepare journal entries to record transactions a through $h.$

a$.$ Raw materials purchased on credit, $$98,000.$

b$.$ Direct materials used, $$41,500.$ Indirect materials used, $$18,800.$

c$.$ Direct labor used, $$33,000.$ Indirect labor used, $$12,000.($Record using Factory Wages Payable.$)$

d$.$ Paid cash for other actual overhead costs, $$8,125.$

e$.$ Applied overhead at the rate of $125\%$ of direct labor cost.

f$.$ Transferred cost of jobs completed to finished goods, $$63,000.$

g$.$ Sales of jobs on credit was $$90,000.$

h$.$ Cost of jobs sold was $$63,000.$

Journal entry worksheet

Record raw materials purchased on account $.$

Note: Enter debits before credits.