Crawford Corporation incurred the following transactions. 1. Purchased raw materials on account $51,000. 2. Raw Materials of $42,300 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,800 was classified as indirect materials. 3. 4. 5. 6. Factory labor costs incurred were $66,200, of which $50,600 pertained to factory wages payable and $15,600 pertained to employer payroll taxes payable. Time tickets indicated that $55,000 was direct labor and $11,200 was indirect labor. Manufacturing overhead costs incurred on account were $81,600. Depreciation on the company's office building was $8,200. Manufacturing overhead was applied at the rate of 160% of direct labor cost. 7. 8. 9. Goods costing $89,400 were completed and transferred to finished goods. Finished goods costing $84,400 to manufacture were sold on account for $110,500. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (5) (4) W (2) (1) No. Account Titles and Explanation Debit Credit (6) (7) (8) (9) (To record the sale) (To record the cost of the sale)