Crane Corporation incurred the following transactions.

Purchased raw materials on account $$47,000.$

Raw Materials of $$44,200$ were requisitioned to the factory. An analysis of the materials requisition slips indicated that $$7,300$ was classified as indirect materials.

Factory labor costs incurred were $$60,100,$ of which $$51,000$ pertained to factory wages payable and $$9,100$ pertained to employer payroll taxes payable.

Time tickets indicated that $$54,400$ was direct labor and $$5,700$ was indirect labor.

Manufacturing overhead costs incurred on account were $$83,600.$

Depreciation on the company's office building was $$8,600.$

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

Goods costing $$94,800$ were completed and transferred to finished goods.

Finished goods costing $$81,800$ to manufacture were sold on account for $$110,300.$

Journalize the transactions. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

No$.$ Account Titles and Explanation

$(1)$

$(2)$

$(3)$

$(4)$

$(5)$

$(6)$

$(7)$

$(8)$

$(9)$

$($To record the sale$)$

$($To record the cost of the sale$)$

Debit

Credit