Crawford Corporation incurred the following transactions 1. 2 3. 4 Purchased raw materials on account $53,000 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. Factory labor costs incurred were $61,300, of which $51,200 pertained to factory wages payable and $10,100 pertained to employer payroll taxes payable. Time tickets indicated that $54,300 was direct labor and $7,000 was indirect labor. Manufacturing overhead costs incurred on account were $82,000. Depreciation on the company's office building was $8,800. Manufacturing overhead was applied at the rate of 160% of direct labor cost. Goods conting 592.200 were completed and transferred to finished goods. Finished goods costing $80,900 to manufacture were sold on account for $106,300 5. 6. 7. B 9 Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manual) Debit Credit No. Account Titles and Explanation (1) Debit Credit No. Account Titles and Explanation (1 ) (2) (5) (6) (8) (9) 6 (To record the sale) (9) 6 To record the sale) To record the cost of the sale)