The following information is available for Annum Corporation for the current year: Annum Company uses a predetermined overhead rate of 150% of direct labor cost. Prepare journal entries for the following transactions and events. (a) Purchase of raw materials on credit. (b) Assignment of materials costs to Work in Process Inventory and Factory Overhead. (c) Assignment of factory payroll to Work in Process Inventory and Factory Overhead. (d) Recording of other factory overhead. Assume that all items other than depreciation are paid in cash. (c) Apply factory overhead to Work in Process Inventory. (f) Transfer of goods completed to Finished Goods inventory. (g) Recording cost of goods sold. (h) Assignment of over-or underapplied overhead to Cost of Goods Sold