Crawford Corporation incurred the following transactions. 1. Purchased raw materials on account $50,600. 2. Raw Materials of $42,300 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $9,500 was classified as indirect materials. 3. 4. Factory labor costs incurred were $65,500, of which $50,900 pertained to factory wages payable and $14,600 pertained to employer payroll taxes payable. Time tickets indicated that $54,400 was direct labor and $11,100 was indirect labor. 5. Manufacturing overhead costs incurred on account were $83,100. 6. Depreciation on the company's office building was $8,300. 7. Manufacturing overhead was applied at the rate of 160 % of direct labor cost. 8. 9. Goods costing $92,700 were completed and transferred to finished goods. Finished goods costing $81,800 to manufacture were sold on account for $112.400.