Prepare journal entries to record transactions a through h a. Raw materials purchased on credit, $112,000. b. Direct materials used, $45,000. Indirect materials used, $20,200. c. Direct labor used, $33,000. Indirect labor used, $12,000. (Record using Factory Wages Payable.) d. Paid cash for other actual overhead costs, $6,000. e. Applied overhead at the rate of 120% of direct labor cost. f. Transferred cost of jobs completed to finished goods, $75,720. g. Sales of jobs on credit was $109,000. h. Cost of jobs sold was $75,720. View transaction list Journal entry worksheet 1 Record raw materials purchased on account. Note: Enter debits before credits Transaction 6 7 8 9 10 10 General Journal Debit Credit >