Crawford Corporation incurred the following transactions. 1. 2. 3. 4. 5. 6. 7. 8. 9. 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 Debit Credit Raw Materials Inventory Accounts Payable Work in Process Inventory 47000 47000 44200 Manufacturing Overhea 36900 Raw Materials Inventor (3) TFactory Labor 51000 Factory Wages Payable Employer Fringe Benefi 4) TWork in Process Inventory 9100 60100 54400 Manufacturing Overhead 5700 Factory Labor 60100 Manufacturing Overhead 83600 Accounts Payable 83600 Depreciation Expense 8600 Accumulated Depreciati 8600 (7) TWork in Process Inventor 2000 Manufacturing Overhea 2000 Finished Goods Inventory 94800 Work in Process Invent 94800 9Accounts Recelvable 110300 Sales Revenue 110300 (To record the sale) Cost of Goods Sold 81800 Finished Goods Invento 81800 (To record the cost of the sale)