Crane Corporation incurred the following transactions. 1. Purchased raw materials on account $46,400. 2 Raw Materials of $36,100 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,900 was classified as indirect materials. 3. Factory labor costs incurred were $60,000. 4. Time tickets indicated that $54,100 was direct labor and $5,900 was indirect labor. 5. Manufacturing overhead costs incurred on account were $81,500. 6. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 7. Goods costing $89,000 were completed and transferred to finished goods. 8. Finished goods costing $75,100 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 Inve 1. Purchased raw materials $ 46,400 $ 2. Direct materials 36,100 2. Indirect materials 36,100 6900 3. Incurred factory labor 60,000 4. Direct labor 60,000 4. Indirect labor 60,000 5,900 5. Overhead costs incurred 81,500 6. Assigned overhead 81,150 7. Completed goods 8. Goods sold eTextbook and Media Work in Process Inventory Finished Goods Inventory Cost of Goods Sold 29,200 54,100 89,000 89,000 75,100 75,100