3. Alhamd Company have incurred the following transaction. Journalise the following transaction in proper journal format. a. Raw Materials of $6300 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $860 was classified as indirect materials. b. Factory labor costs incurred were $539, of which $490 pertained to factory wages payable and $49 pertained to employer payroll taxes payable. c. Time tickets indicated that $4700 was direct labor and $690 was indirect labor. d. Manufacturing overhead was applied at the rate of 125% of direct labor cost. e. Finished goods costing $7500 to manufacture were sold on account for $10300