Required information [The following information applies to the questions displayed below. ] Information on Kwon Manufacturing's activities for its first month of operations follows: a. Purchased $101,000 of raw materials on credit. b. Materials requisitions show the following materials used for the month. Job 281 $ 49,288 Job 282 24,688 Total direct materials 73,888 Indirect materials 9,628 Total materials used $ 33.423 . Time tickets show the following labor used for the month. Job 281 $ 48,288 Job 282 13,688 Total direct labor 53,888 Indirect labor 25,288 Total labor used $ 79.033 d. Applied overhead to Job 201 and to Job 202 using a predetermined overhead rate is 80% of direct materials cost. e. Transferred Job 201 to Finished Goods Inventory. f. (1) Sold Job 201 for $166,760 on credit. (2} Record cost of goods sold for Job 201. g. Incurred the following actual other overhead costs for the month. Depreciation of factory equipment $ 33,888 Rent on factory building (payable) 688 Factory utilities (payable) 988 Expired factory insurance 4,888 Total other factory overhead costs $ 33.503 Journal entry worksheet Record materials purchases. Note: Enter debits before credits. Record entry m View general journal