3. Factory labor costs incurred were $59,900, of which $51,000 pertained to factory wages 4. Time tickets indicated that $54,000 was direct labor and $5,900 was indirect labor: E20-7 Crawford Corporation incurred the following transactions. 1. Purchased raw materials on account $46,300. Todos 2. Raw materials of $36,000 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,800 was classified as indirect materials. payable and $8,900 pertained to employer payroll taxes payable. 5. Manufacturing overhead costs incurred on account were $80,500. 6. Depreciation on the company's office building was $8,100. 7 Manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. Goods costing $88,000 were completed and transferred to finished goods. 9. Finished goods costing $75,000 to manufacture were sold on account for $103,000