Blossom Corporation incurred the following transactions. 1. 2 3. 4. Purchased raw materials on account $46,400. Raw Materials of $36,100 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,900 was classified as indirect materials. Factory labor costs incurred were $60,000, of which $50,000 pertained to factory wages payable and $10,000 pertained to employer payroll taxes payable. Time tickets indicated that $54,100 was direct labor and $5,900 was indirect labor. Manufacturing overhead costs incurred on account were $81,500. Depreciation on the company's office building was $8,100. Manufacturing overhead was applied at the rate of 150% of direct labor cost. Goods costing $89,000 were completed and transferred to finished goods. Finished goods costing $75,100 to manufacture were sold on account for $104,000. 5. 6. 7. 8. 9. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit No. Account Titles and Explanation (1) (2) (3) (4) (5) (6) (7) (8) (9) (To record the sale) (To record the cost of the sale)