Lancaster Company recorded the following transactions for the just-completed month:
a. $45,000 in raw materials was purchased on account.
b. $125,000 in raw materials was requisitioned for use in production. Of this amount, $70,000 was for direct materials and the remainder was for indirect materials.
c. Total labour wages of $212,000 were incurred. Of this amount, $183,000 was for direct labour and the remainder was for indirect labour.
d. Additional manufacturing overhead costs of $189,000 were incurred.
Required:
Record the above transactions in journal entries.