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