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unit included in the job? Learning Corporation recorded the following transactions for the just completed month. a. $80,000 in raw materials were purchased on accoun b. $71,000 in raw materials were requisitioned for use in production. Of 2. this amount, $62,000 was for direct materials and the remainder was for indirect materials Total labor wages of $112,000 were incurred. Of this amount $101,000 was for the direct labor and the remainder was for indirect labor c. d. Additional manufacturing overhead costs of $175,000 were incurred. Instructions: Record the above transactions in journal entries 3. The Lakeshore Hotel's guest days of occupancy and custodial supplies