1. Purchased raw materials on account $51,000. 2. 3. Raw materials of $42,300 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,800 was classified as indirect materials. Factory labour costs incurred were $66,200, of which $50,600 pertained to factory wages payable and $15,600 pertained to employer payroll taxes payable. Time tickets indicated that $55,000 was direct labour and $11,200 was indirect labour. 4. 5. Manufacturing overhead costs incurred on account were $81,600. 6. 7. Depreciation on the company's office building was $8,200. Manufacturing overhead was applied at the rate of 160% of direct labour cost. 8. Goods costing $89,400 were completed and transferred to finished goods. 9. Finished goods costing $84,400 to manufacture were sold on account for $110,500.