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Prepole sumdly Jourdlemmes U TECOU HE TOUWING l dllSdCLIUS TUI d Compally in ILS SE MOHLI VI Opeldurs. a. Raw materials purchased on account, $106.000. b. Direct materials used in production, $43,500. Indirect materials used in production, $19,600. c. Pald cash for factory payroll, $65,000. Of this total, $43,000 is for direct labor and $22,000 is for Indirect labor. d. Pald cash for other actual overhead costs, $8,625. e. Applied overhead at the rate of 125% of direct labor cost. f. Transferred cost of jobs completed to finished goods, $82,000. g. Sold jobs on account for $118,000. The Jobs had a cost of $82,000. View transaction list View journal entry worksheet No Transaction Credit General Journal Raw materials inventory Accounts payable Debit 106,000 106,000 2 b (1). Work in process inventory Raw materials inventory Raw materials inventory 43,500 63,100 b(2). Work in process inventory Factory overhead 43,000 22,000 65,000 Accounts payable 65,000 Cash 65,000 5 8,625 Factory overhead Cash 8,625 53,750 Work in process inventory Factory overhead 53,750 7 f. 82,000 Finished goods inventory Work in process inventory 82.000 g(1). 118,000 Accounts receivable Sales 118,000 g(2). 82.000 Cost of goods sold Finished goods inventory 82,000