Blossom Corporation incurred the following transactions.

Purchased raw materials on account $$57,500.$

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.

Factory labor costs incurred were $$74,320.$

Time tickets indicated that $$66,960$ was direct labor and $$7,360$ was indirect labor.

Manufacturing overhead costs incurred on account were $$99,820.$

Depreciation on the company's office building was $$10,000.$

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

Goods costing $$109,120$ were completed and transferred to finished goods.

Finished goods costing $$93,000$ to manufacture were sold on account for $$127,720.$