$76,500 in raw materials were purchased for cash. $72,500 in raw materials were used in production. Of this amount, $66,000 was for direct materials and the remainder was for indirect materials. Total labor wages of $151,800 were incurred and paid. Of this amount, $134,000 was for direct labor and the remainder was for indirect labor. Additional manufacturing overhead costs of $125,100 were incurred and paid. Manufacturing overhead of $120,400 was applied to production using the companys predetermined over