1. Purchased raw materials on account, $108,800. 2. Raw materials of $38,400 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $7,680 was classified as indirect materials. 3. Factory labor costs incurred were $224,000 of which $185,600 pertained to factory wages payable and $38,400 pertained O to employer payroll taxes payable. + 4. Time tickets indicated that $185,600 was direct labor and $38,400 was indirect labor. 5 . Overhead costs incurred on account were $253,440. 6. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 7. Goods costing $147,200 are still incomplete at the end of the month; the other goods were completed and transferred to finished Goods Inventory. 8. Finished Goods Inventory with a cost of $128,000 was sold on account for $166,400. Journalize the above transactions for Cullumber Corporation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) No. Account Titles and Explanation Debit Credit 1