Starr Company reports the following information for August.

Raw materials purchased on account	$	84,600
Direct materials used in production	$	50,000
Factory wages earned (direct labor)	$	15,650
Overhead rate		135	% of direct labor cost

Prepare journal entries to record the following events.

1. Raw materials purchased.
2. Direct materials used in production.
3. Direct labor used in production.
4. Applied overhead.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
1

Record raw materials purchased on account, Record the entry to assign direct materials to jobs, record the entry to assign direct labor to jobs, record the application of overhead to work In process