Crawford Corporation incurred the following transactions.
1. Purchased raw materials on account $47,000.

2. Raw Materials of $44,200 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $7,300 was classified as indirect materials.

3. Factory labor costs incurred were $60,100, of which $51,000 pertained to factory wages payable and $9,100 pertained to employer payroll taxes payable.

4. Time tickets indicated that $54,400 was direct labor and $5,700 was indirect labor.

5. Manufacturing overhead costs incurred on account were $83,600.

6. Depreciation on the company's office building was $8,600.

7. Manufacturing overhead was applied at the rate of 160% of direct labor cost.

8. Goods costing $94,800 were completed and transferred to finished goods.

9. Finished goods costing $81,800 to manufacture were sold on account for $110,300.