The following are the job cost related accounts for the law firm of Colaw Associates and their manufacturing equivalents Supplies Salaries and Wages Payable Operating Overhead Service Contracts in Process Cost of Completed Service Contracts Cost data for the month of March follow 1 2 3 4 5 Law Firm Accounts 6 a Manufacturing Firm Accounts Raw Materials Factory Wages Payable Manufacturing Overhead Work in Process Cost of Goods Sold Purchased supplies on account 2 100 Issued supplies 1 600 60 direct and 40 indirect Assigned labor costs based on time cards for the month which indicated labor costs of 74 100 80 direct and 20 indirect Operating overhead costs incurred for cash totaled 47 300 Operating overhead is applied at a rate of 90 of direct labor cost Work completed totaled 82 000 Journalize the transactions for March Credit account tities are automatically indented when amount is entered Do not indent manually