Raw materials purchased on account. $86,000. b. Direct materials used in production $38,500. Indirect materials used in production, $23,000. c. Paid cash for factory payball, $50,000. Of this total, #38,000 is for direct labor $12,000 is for indirect labor. d. Paid cash for other actual overhead costs, $7,375. e. Applied overhead at the rate of 125% of direct labor cost. t. Transferred cost of jobs completed to finished goods, $62,600. g. Sold jobs on account for $90,000. The jobs had a cost of $62,600