Coronado Corporation incurred the following transactions. 1. Purchased raw materials on account $53,000. 2. Raw Materials of $36,100 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $7,400 was classified as indirect materials. 3. Factory labor costs incurred were $61,300. 4. Time tickets indicated that $54,300 was direct labor and $7,000 was indirect labor. 5. Manufacturing overhead costs incurred on account were $82,000. 6. Manufacturing overhead was applied at the rate of 160% of direct labor cost. 7. Goods costing $92,200 were completed and transferred to finished goods. 8. Finished goods costing $80,900 to manufacture were sold. Manufacturing Overhead $ Work in Process Inventory $ Finished Goods Inventory $ Cost of Goods Sold $