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Exercise 15-6 Recording events in job order costing LO P1, P2, P3, P4 Prepare summary Journal entries to record the following transactions for a company In its first month of operations. a. Raw materlals purchased on account, $98,000 b. DIrect materlals used In production, $41,500. Indlrect materlals used In production, $18,800. c. Pald cash for factory payroll, $45,000. Of this total, $33,000 Is for direct labor and $12,000 is for Indirect labor. d. Pald cash for other actual overhead costs, $8,125 e. Applied overhead at the rate of 125% of direct labor cost. f. Transferred cost of Jobs completed to finished goods, $63,000 g. Sold Jobs on account for $90,000 g(2). The jobs had a cost of $63,000 g(1). Answer is not complete No Transaction General Journal Debit Credit Raw materials inventory 98,000 Accounts payable 98,000 Work in process inventory 41,500 Raw materials inventory 41.500 Factory overhead 18,800 Raw materials inventory 18,800 c. Factory overhead 12,000 Work in process inventory 45,000 Factory overhead 8.125 Cash 8.125 Work in process inventory Factory overhead Finished goods inventory Work in process inventory Cost of goods sold 63.000 Finished goods inventory 83,000 9(2). Work in process inventory Factory overhead