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) (d) (b) (c) Wages Payable Finished Goods (d) le) Factory Overhead Cost of Goods Sold (c) (b) Describe each of the five transactions. b. d. Cost Flow Relationships The following information is available for the first year of operations of Engle Inc., a manufacturer of fabricating equipment: Sales $1,024,400 Gross profit 276,600 Indirect labor 92,200 Indirect materials 37,900 Other factory overhead 17,400 Materials purchased 522,400 Total manufacturing costs for the period 1,130,900 Materials inventory, end of period 37,900 Using the above information, determine the following missing amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost