1. Prepare journal entries to record transactions a through h . a. Raw materials purchased on credit,
$90 , 000 . b. Direct materials used. $39 , 500 . Indirect materials used, $18 , 000 . c. Direct labor
used, $40 , 000 . Indirect labor used, $20 , 000 . (Record using Factory Wages Payable.) d. Paid
cash for other actual overhead costs, $7 , 625 . e. Applied overhead at the rate of 125% of direct
labor cost. f. Transferred cost of jobs completed to finished goods, $65 , 000 g. Sales of jobs on
credit was $92 , 800 h. Cost of jobs sold was $65.000 . Journal entry worksheet 5 6 Record the
entry to assign costs of direct materials used. Note: Enter debits before credits. Journal entry
worksheet Note: Enter debits before credits. 4 5 Journal entry worksheet 5 Note: Enter deDits
before credits. Journal entry worksheet 1 (2) 3 Note: Enter debits before credits. Journal entry
worksheet 3 Note: Enter debits before credits. Journal entry worksheet 1 2 4 5 9 Record the entry
to apply overhead at a rate of 125% of direct labor cost. Note: Enter debits before credits. Journal
entry worksheet 1 2 3 4 Note: Enter debits before credits. Journal entry worksheet Note: Enter
debits beforeveredits. Journal entry worksheet Note: Enter debits before credits.