Prepare the journal entries to record the following transactions for Kilts & More, a company that produces hand-sewn kilts to Americans celebrating at Irish Festivals around the country. a. Purchased $140,000 of material (3,500 yards) in cash. b. Issued $120,000 of material (3,000 yards) into production. c. Paid $45,000 cash in production labor costs. d. Applied overhead at the predetermined rate of $12 per yard. e. Incurred $42,000 of actual overhead costs, paid in cash. (Assume any difference between actual and applied overhead costs is adjusted directly to cost of goods sold.) f. Completed 5,000 kilts. (Approximately $51,000 of inventory remains in process, so the cost of each helmet is approximately $______.) g. Sold 4,500 kilts at $80.00 per unit. (All proceeds were collected in cash.) h. Disposed of any over- or under-applied overhead cost.