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Exercise 2-13 Recording events in job order costing LO P1, P2, P3, P4 Prepare summary journal entries to record the following transactions and events a through g for a company in its first month of operations a. Raw materials purchased on account, $94,000 b. Direct matenals used in production, $40,500. Indirect materials used in production, $25,000. a cash for factory payroll, $70,000. Of this total, $50,000 is for direct labor and $20,000 is for indirect labor d. Paid cash for other actual overhead costs $7,875. e. Applied overhead at the rate of 125% of direct labor cost. completed to finished goods, $74,000. g. Sold jobs on account for $105,000. The jobs had a cost of $74,000 View transaction list Journal entry worksheet 2 3 4 5 6 7 8 9 Record raw materials purchased on account Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet 2 3 4 5 7 8 9 Record the entry to assign costs of direct materials used. Note: Enter debits before credits. General Journal Debit Credit Transaction b(1) Record entry Clear entry View general journal View transaction list Journal entry worksheet 1 3 4 5 6 7 8 9 Record the entry for indirect materials. Note: Enter debits before credits. General Journal Debit Credit Transaction b(2) Record entry Clear entry View general journal View transaction list Journal entry worksheet