a$.$ Purchased materials on account at a cost of $$232,270.$

b$.$ Requisitioned materials at a cost of $$110,600,$ of which $$15,200$ was for general factory use.

c$.$ Recorded unpaid factory labor of $$224,700,$ of which $$43,075$ was indirect.

d$.$ Incurred other costs:

$\backslash$table$[[$Selling expense,$$34,000$