Journal entry worksheet Journal entry worksheet 5 Note: Enter debits before credits. Journal entry worksheet Journal entry worksheet 1123 woter encer aedits perore creaits. Journal entry worksheet \begin{tabular}{ll|l|} 1 & 4 & 4 \\ Record the entry to apply overhead at a rate of 120% of direct labor cost. \end{tabular} Note: Enter debits before credits. Journal entry worksheet Record other actual factory overhead costs. Note: Enter debits before credits. Journal entry worksheet Record the entry for indirect labor used. Note: Enter debits before credits. Journal entry worksheet Record the entry for direct labor used. Note: Enter debits before credits. Journal entry worksheet Record the entry to assign costs of direct materials used. Note: Enter debits before credits. Prepare journal entries to record transactions a through h. a. Raw materials purchased on credit, $104,000. b. Direct materials used, $43,000. Indirect materials used, $19,400. c. Direct labor used, $42,000. Indirect labor used, $18,000. (Record using Factory Wages Payable) d. Paid cash for other actual overhead costs, $8,500. e. Applied overhead at the rate of 120% of direct labor cost f. Transferred cost of jobs completed to finished goods, \$77,800. g. Sales of jobs on credit was $110,000. h. Cost of jobs sold was $77,800. Journal entry worksheet 4 5 6 7 8 9 10 Record raw materials purchased on account . Note: Enter debits before credits