Answer:
raw materials    20000 debit
 accounts payable  	20000
WIP         8000 debit	
factory overhead	1000 debit
 raw materials  	9000 credit
WIP           84000 debit	
factory overhead	24000 debit	
 wages payables  108000 credit
factory overhead     10100  debit
 cash  	10100 credit
WIP  	49000 debit	
 factory overhead  	49000 credit
Finished Goods  	18000 debit	
 WIP inventory  	18000 credit
COGS  	15000 debit	
 Finished Goods  	15000 credit
Explanation:
The indirect materials and labor will be considered actual factory overhead thus debited into that account
same procedures applies to the repair and utilities paid in cash we have to posted into factory overehad
from the cost sheet we determiante 7,000 labor hours we apply the $7 overhead rate per our to get the amount of applied overhead
The finished goods will increase while the WIP inventory decrease by the ammount transferred out
The COGS is an expense which decreases our finished goods inventory as we sale them and are no longer in our possesion.