Transaction Answer is complete but not entirely correct. 1 Direct materials are issued into production for a specific job 2. Salary of the Production Supervisor is payable, Debit Credit Direct Labor Cost of Goods Sold Cost of Goods Sold 3. Lubricating oil, waste cotton, and solder are used in the factory Direct Labor Cost of Goods Sold Cost of Goods Sold * 4 The wages of direct laborers who worked on a particular job are payable. Direct Labor Cost of Goods Sold 5 Manufacturing overhead is applied to jobs using a predetermined overhead Direct Labor Manufacturing Overhead rate