Crawford Corporation incurred the following transactions. 1. 2. 3. 45550 0 Purchased raw materials on account $51,800. Raw Materials of $45,000 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $9.000 was classified as indirect materials. Factory labor costs incurred were $64,100, of which $51,200 pertained to factory wages payable and $12,900 pertained to employer payroll taxes payable. Time tickets indicated that $54,900 was direct labor and $9,200 was indirect labor. Manufacturing overhead costs incurred on account were $83,600. Depreciation on the company's office building was $8,700. 4. 5. 6. 7. Manufacturing overhead was applied at the rate of 160% of direct labor cost. 8. Goods costing $97,400 were completed and transferred to finished goods. 9. Finished goods costing $82,100 to manufacture were sold on account for $105,300. 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) Debit Credit