Concord Corporation incurred the following transactions.

1.		Purchased raw materials on account $54,900.
2.		Raw Materials of $42,500 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,400 was classified as indirect materials.
3.		Factory labor costs incurred were $67,100.
4.		Time tickets indicated that $54,300 was direct labor and $12,800 was indirect labor.
5.		Manufacturing overhead costs incurred on account were $84,300.
6.		Manufacturing overhead was applied at the rate of 150% of direct labor cost.
7.		Goods costing $90,400 were completed and transferred to finished goods.
8.		Finished goods costing $82,300 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		Work in Process Inventory		Finished Goods Inventory		Cost of Goods Sold
1.	Purchased raw materials
2.	Direct materials
2.	Indirect materials
3.	Incurred factory labor
4.	Direct labor
4.	Indirect labor
5.	Overhead costs incurred
6.	Assigned overhead
7.	Completed goods
8.	Goods sold