Tejada Corporation incurred the following transactions.

1 I'm chased raw materials on account $46,300.

2. Raw materials of \($36,000\) were requisitioned to the factory. An analysis of the materials requisition slips indicated that ss.stli) was classified as indirect materials.

3. Factory labor costs incurred were \($64,900\), of which \($59,000\) pertained to factory wages payable and \($5,900\) pertained to employee payroll taxes payable.

4. Time tickets indicated thai \($60,000\) was direct labor and \($4,900\) was indirect labor.
5. Overhead costs incurred on account were $80,500.
6. Manufacturing overhead was applied at the rate of 150% of direct labor cost.
7. Goods costing \($88,000\) were completed and transferred to finished goods.
8. Finished goods costing \($68,000\) to manufacture were sold on account for $103,000.

Instructions Journalize the transactions. (Omit explanations.)