Bonita Corporation incurred the following transactions. 1. Purchased raw materials on account $46,800. 2. Raw Materials of $40,900 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,600 was classified as indirect materials. 3. Factory labor costs incurred were $63,800. 4. Time tickets indicated that $54,300 was direct labor and $9,500 was indirect labor. 5. Manufacturing overhead costs incurred on account were $82,300. 6. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 7. Goods costing $93,700 were completed and transferred to finished goods. 8. Finished goods costing $78,000 to manufacture were sold