Crawford Corporation incurred the following transactions. 1. Purchased raw materials on account $52,800. 2. 3. Raw Materials of $45,500 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 $68,000, of which $51,500 pertained to factory wages payable and $16,500 pertained to employer payroll taxes payable. Time tickets indicated that $55,100 was direct labor and $12,900 was indirect labor. Manufacturing overhead costs incurred on account were $84,700. 4. 5. 6. Depreciation on the company's office building was $8,600. 7. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. 9. Goods costing $95,500 were completed and transferred to finished goods. Finished goods costing $81,400 to manufacture were sold on account for $105,600