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. Journal entry worksheet 45678910> Note: Enter debits before credits. 1 Record raw materials purchased on account . 2 Record the entry to assign costs of direct materials used. 3 Record the entry for indirect materials. 4 Record the entry for direct labor used. 5 Record the entry for indirect labor used. 6 Record other actual factory overhead costs. 7 Record the entry to apply overhead at a rate of 120% of direct labor cost. 8 Record costs of jobs completed. 9 Record the sale of jobs on account. 10 Record the cost of goods sold for job