Carla Vista Corporation incurred the following transactions. 1. Purchased raw materials on account $44,480. 2. Raw Materials of $34,560 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,560 was classified as indirect materials. 3. Factory labor costs incurred were $57,520. 4. Time tickets indicated that $51,840 was direct labor and $5,680 was indirect labor. 5. Manufacturing overhead costs incurred on account were $77,280. 6. Depreciation on the company's office building was $7,760. 7. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. Goods costing $84,480 were completed and transferred to finished goods. 9. Finished goods costing $72,000 to manufacture were sold on account for $98,880