Crawford Corporation incurred the following transactions. 1. 2. 3. 4. 5. 6. 456700 a 7. 8. 9. Purchased raw materials on account $53,600. Raw Materials of $44,800 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $9,600 was classified as indirect materials. Factory labor costs incurred were $66,300, of which $51,500 pertained to factory wages payable and $14,800 pertained to employer payroll taxes payable. Time tickets indicated that $55,200 was direct labor and $11,100 was indirect labor. Manufacturing overhead costs incurred on account were $85.200. Depreciation on the company's office building was $8,400. Manufacturing overhead was applied at the rate of 150% of direct labor cost. Goods costing $98,400 were completed and transferred to finished goods. Finished goods costing $82,700 to manufacture were sold on account for $108,400.