Transactions in Job Order Costing Five selected transactions for the current month are indicated by letters in the following T accounts in a job order costing system: Materials (a) (c) Work in Process (a) (f) (c) (e) Wages Payable (c) (d) Finished Goods (f) (g) Factory Overhead (b) (e) (d) Cost of Goods Sold (g) Describe each of the seven transactions.