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

a$.$ Raw materials purchased on credit, $$100,000.$

b$.$ Direct materials used, $$42,000.$ Indirect materials used, $$15,000.$

c$.$ Direct labor used, $$36,000.$ Indirect labor used, $$14,000.($Record using Factory Wages Payable.$)$

d$.$ Paid cash for other actual overhead costs, $$8,250.$

e$.$ Applied overhead at the rate of $120\%$ of direct labor cost.

f$.$ Transferred cost of jobs completed to finished goods, $$68,175.$

g$.$ Sales of jobs on credit was $$97,000.$

h$.$ Cost of jobs sold was $$68,175.$

Journal entry worksheet

Record raw materials purchased on account $.$

Note: Enter debits before credits.