Five selected transactions for the current month are indicated by letters in the following T accounts in a job order cost accounting system:

Materials				Work in Process
		(a)		(a)		(d)
				(b)
				(c)

Wages Payable				Finished Goods
		(b)		(d)		(e)

Factory Overhead				Cost of Goods Sold
(a)		(c)		(e)
(b)

Describe each of the five transactions.

a.

b.

c.

d.

e.