Starr Company shows the following information for the month. Raw materials purchased on credit Direct materials used Direct labor used Overhead rate Prepare journal entries to record the following. 1. Raw materials purchased. 2. Direct materials used. 3. Direct labor used. 4. Applied overhead. $ 79,000 $ 59,200 $ 21,350 120% of direct labor cost A Record raw materials purchased on account. B Record direct materials used. Record direct labor used. D Record the application of overhead to work in process.