Prepare journal entries to record transactions a through h. a. Raw materials purchased on credit, $110,000. b. Direct materials used, $44,500. Indirect materials used, $20,000. c. Direct labor used, $32,000. Indirect labor used, $8,000. (Record using Factory Wages Payable.) d. Paid cash for other actual overhead costs, $8,875. e. Applied overhead at the rate of 125% of direct labor cost. f. Transferred cost of jobs completed to finished goods, $72,000. g. Sales of jobs on credit was $103,000. h. Cost of jobs sold was $72,000. View transaction list Journal entry worksheet < 1 2 3 4 5 6 7 8 9 10 Record raw materials purchased on account. Note: Enter debits before credits. Transaction a. General Journal Debit Credit Record entry Clear entry View general journal