Blossom Corporation had the following transactions during its first month of operations:

Raw materials were purchased for $$105,400.$

Raw Materials of $$37,200$ were requisitioned to the factory. An analysis of the materials requisition slips indicated that $$7,440$ was classified as indirect materials.

Factory labor costs incurred were $$217,000.$

Time tickets indicated that $$179,800$ was direct labor and $$37,200$ was indirect labor.

Manufacturing overhead costs incurred were $$245,520.$

Manufacturing overhead was applied at the rate of $150\%$ of direct labor cost.

Goods costing $$142,600$ were still incomplete at the end of the month; the other goods were completed and transferred to finished goods.

Finished goods costing $$124,000$ to manufacture were sold.

Using the grid below, record the above transactions for Blossom Corporation. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Work in Process Inventory

Finished Goods Inventory

Cost of Goods Sold

Manufacturing Overhead