Prepare journal entries to record transactions a through h. a. Raw materials purchased on credit, $102,000. b. Direct materials used. $42,500. Indirect materials used, $15,000. c. Direct labor used, $37.000. Indirect labor used, $18,000. (Record using Factory Wages Payable.) d. Paid cash for other actual overhead costs, $8,375. e. Applied overhead at the rate of 125% of direct labor cost. f. Transferred cost of jobs completed to finished goods, $72,600. g. Sales of jobs on credit was $104,000. h. Cost of jobs sold was $72,600. 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 General Journal Debit Credit a