Crawford Corporation incurred the following transactions.

1.	Purchased raw materials on account $46,300.
2.	Raw Materials of $36,000were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,800was classified as indirect materials.
3.	Factory labor costs incurred were $59,900, of which $51,000pertained to factory wages payable and $8,900pertained to employer payroll taxes payable.
4.	Time tickets indicated that $54,000was direct labor and $5,900was indirect labor.
5.	Manufacturing overhead costs incurred on account were $80,500.
6.	Depreciation on the companys office building was $8,100.
7.	Manufacturing overhead was applied at the rate of 150% of direct labor cost.
8.	Goods costing $88,000were completed and transferred to finished goods.
9.	Finished goods costing $75,000to manufacture were sold on account for $103,000.