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

a$.$ Raw materials purchased on credit, $$106,000.$

b$.$ Direct materials used, $$43,500.$ Indirect materials used, $$19,600.$

c$.$ Direct labor used, $$43,000.$ Indirect labor used, $$22,000.($Record using Factory Wages Payable.$)$

d$.$ Paid cash for other actual overhead costs, $$8,625.$

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

f$.$ Transferred cost of jobs completed to finished goods, $$82,000.$

g$.$ Sales of jobs on credit was $$118,000.$

h$.$ Cost of jobs sold was $$82,000.$

Inurnal entrv worksheet

Record raw materials purchased on account $.$

Note: Enter debits before credits.