1. Purchased $164,000 of raw material on account. 2. Issued $180,000 of raw material to production. Of this amount, $134,000 was for direct material and the remainder was for production supplies. 3. Accrued $38,000 in factory payroll costs; $62,000 was for direct labor and the rest was for supervisors' salaries. 4. Accrued $2,000 of utility costs; of this amount, $1,600 was a xed cost and the remainder was variable. Accrued $2,000 of property taxes on the factory. Recorded the expiration of $1,600 of prepaid insurance on factory equipment. Recorded $40,000 of straight-line depreciation on factory equipment. Applied actual overhead to Work in Process Inventory. Transferred goods costing $320, 000 to Finished Goods Inventory. 10. Recorded total sales of $200, 000; of these, $550, 000 were on account. 11. Recorded cost of goods sold of $330,000. 12. Recorded selling and administrative costs of $280,000 (credit \"Various accounts\"). 109???"