Prepare journal entries to record transactions a through $h.$

a$.$ Raw materials purchased on credit, $$90,000.$

b$.$ Direct materials used, $$36,500.$ Indirect materials used, $$19,200.$

c$.$ Direct labor used, $$38,000.$ Indirect labor used, $$12,000.($Record using Factory Wages Payable.$)$

d$.$ Paid cash for other actual overhead costs, $$11,475.$

e$.$ Applied overhead at the rate of $125\%$ of direct labor cost.

f$.$ Transferred cost of jobs completed to finished goods, $$56,800.$

g$.$ Sales of jobs on credit was $$82,000.$

h$.$ Cost of jobs sold was $$56,800$

Journal entry worksheet

Record raw materials purchased on account.

Note: Enter debits before credits.