Prepare journal entries to record transactions a through h. . 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. 6. Applied overhead at the rate of 125% of direct labor cost. 1. Transferred cost of jobs completed to finished goods, $63,000 9. Sales of jobs on credit was $90,000. h. Cost of jobs sold was $63,000. Journal entry worksheet 45678910> Record raw materials purchased on account. epare 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. 2. Applied overhead at the rate of 125% of direct labor cost. 1. Transferred cost of jobs completed to finished goods, $63,000. 9. Sales of jobs on credit was $90,000. h. Cost of jobs sold was $63,000