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

a$.$ Raw materials purchased on credit, $$86,000.$

b$.$ Direct materials used, $$38,500.$ Indirect materials used, $$23,000.$

c$.$ Direct labor used, $$38,000.$ Indirect labor used, $$12,000.($Record using Factory Wages P$$yable$.)$

d$.$ Paid cash for other actual overhead costs, $$7,375.$

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

f$.$ Transferred cost of jobs completed to finished goods, $$62,600.$

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

h$.$ Cost of jobs sold was $$62,600.$

Journal entry worksheet

$1$

$2$

$3$

$4$

$5$

$6$

$7$

$8$

$9$

$10$

Record raw materials purchased on account $.$

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[$a$.,,,],[,,,],[,,,],[,,,]]$