From the following transactions, prepare the appropriate general journal entries for the month of May:

a. Raw materials costing $78,000 were issued from the storeroom.

b. Direct labor of $85,000 was charged to production.

c. Supplies costing $6,000 were issued from the storeroom.

d. Indirect labor costs of $17,000 were incurred.

e. Rent of $3,100 and depreciation of $750 were charged to overhead.

f. Overhead was applied at 60% of direct labor dollars.

g. Completed products costing $62,000 were transferred to finished goods.

h. Products costing $35,000 were sold on account for $50,000.