Transactions in a Job Order Cost System Five selected transactions for the current month are indicated by letters in the following T accounts in a job order cost accounting system: Materials Work in Process (a) (a) (d) (b) (c) Wages Payable Finished Goods (b) (d) (e) Factory Overhead Cost of Goods Sold (a) (c) (e) (b) Describe each of the five transactions. a. b. c. d. e.