when ob 117 was completed, direct materials totaled $5,560, direct labor $6,571; and factory overhead, 54,717. A total of 1,296 units were produced at perunt cost of 516,149 Cb 512,131 m@14 loz O 9 - PRESC 12 Home End Pup Wor tes $ 96 5 & 7 4 6 8 9 0 R o T Y U P F H L ? V B B IN M The journal entry to record the purchase of 526,555 of raw materials is B. Inventory 26,555 Cash 25,555 26,555 Accounts Receivable 26.555 Inventory Accounts Receivable 26.555 d. Mate 26,555 Accounts Payable 26,555 O 9 > Prison Home End Paup Pgon M %% 5 4 & 7 6 8 9 0 R T Y U P O F G H L ? V B N M