Blossom Corporation incurred the following transactions. 1. Purchased raw materials on account $57,500. 2. Raw Materials of $44,640 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,520 was classified as indirect materials. 3. Factory labor costs incurred were $74,320. 4. Time tickets indicated that $66,960 was direct labor and $7,360 was indirect labor. 5. Manufacturing overhead costs incurred on account were $99,820. 6. Depreciation on the company's office building was $10,000. 7. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. Goods costing $109,120 were completed and transferred to finished goods. 9. Finished goods costing $93,000 to manufacture were sold on account for $127,720. Journalize the transactions. (5) (6) (7) (8) (9) (To record the sale) (To record the cost of the sale)