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.$