Bonita Corporation incurred the following transactions.

Purchased raw materials on acc$$unt $$55,000.$

Raw Materials of $$36,400$ were requisitioned to the factory. An analysis of the materials requisition slips indicated that $$8,100$ was classified as indirect materials.

Factory labor costs incurred were $$61,000.$

Time tickets indicated that $$54,300$ was direct labor and $$6,700$ was indirect labor.

Manufacturing overhead costs incurred on account were $$82,100.$

Manufacturing overhead was applied at the rate of $160\%$ of direct labor cost.

Goods costing $$90,200$ were completed and transferred to finished goods.

Finished goods costing $$85,000$ to manufacture were sold.

Record the transactions. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Manufacturing Costs

Raw Materials Inventory

Factory Labor

Manufacturing Overhead