1)

Crawford Corporation incurred the following transactions. 1. Purchased raw materials on account $50,600. 2. Raw Materials of $42,300 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $9,500 was classified as indirect materials. 3. Factory labor costs incurred were $65,500, of which $50,900 pertained to factory wages payable and $14,600 pertained to employer payroll taxes payable. 4. Time tickets indicated that $54,400 was direct labor and $11,100 was indirect labor. 5 Manufacturing overhead costs incurred on account were $83,100. 6. Depreciation on the company's office building was $8,300. Manufacturing overhead was applied at the rate of 160% of direct labor cost. 8. Goods costing $92,700 were completed and transferred to finished goods. 9 Finished goods costing $81,800 to manufacture were sold on account for $112,400. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)