The journal entry to record the purchase of $34,810 of raw materials is a. Materials Ob. Inventory c. Inventory Od. Materials $34,810 $34,810 $34,810 $34,810 $34,810 $34,810 $34,810 Accounts Payable Cash Accounts Receivable Accounts Receivable $34,810 At the end of the year, overhead applied was $3,637,000. Actual overhead was $3,401,000. Closing over/underapplied overhead into Cost of Goods Sold would cause net income to a. increase by $236,000 b. increase by $472,000 c.decrease by $236,000 d. decrease by $472,000 When Job 117 was completed, direct materials totaled $14,701; direct labor, $20,278; and factory overhead, $15,715. A total of 2,414 units were produced at a per-unit cost of a. $2,414 b. $21 c.$50,694 d. $34,979