Prepare journal entries to record transactions a through h. Raw materials purchased on credit, $90,000. Direct materials used, $39,500. Indirect materials used, $18,000. Direct labor used, $40,000. Indirect labor used, $20,000. (Record using Factory Wages Payable.) Paid cash for other actual overhead costs, $7,625. Applied overhead at the rate of 125% of direct labor cost. Transferred cost of jobs completed to finished goods, $65,000. Sales of jobs on credit was $92,800. Cost of jobs sold was $65,000