Crawford Corporation incurred the following transactions. 1. Purchased raw materials on account $55,500. 2. Raw Materials of $43,700 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $7,600 was classified as indirect materials. 3. Factory labor costs incurred were $65,600, of which $50,000 pertained to factory wages payable and $15,600 pertained to employer payroll taxes payable. 4. Time tickets indicated that $55,400 was direct labor and $10,200 was indirect labor. 5. Manufacturing overhead costs incurred on account were $83,700. 6. Depreciation on the company's office building was $8,900. 7. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. Goods costing $89,100 were completed and transferred to finished goods. 9. Finished goods costing $84,300 to manufacture were sold on account for $113,100. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit Raw Materials Inventory 55500 Accounts Payable 55500 (2) Work in Process Inventory 36100 Manufacturing Overhead 7600 Raw Materials Inventory 43700 (3) Factory Labor 65600 Factory Wages Payable 50000 Employer Payroll Taxes Payable 15600 55400 10200 Factory Labor 65600 (5) Manufacturing Overhead 83700 Accounts Payable 83700 (6) Depreciation Expense 8900 Accumulated Depreciation-Buildings 8900 (7) Work in Process Inventory 83100 Manufacturing Overhead 83100 (8) Finished Goods Inventory 89100 Work in Process Inventory 89100 Accounts Receivable 113100 Sales Revenue 113100 (To record the sale) Cost of Goods Sold 84300 84300 (To record the cost of the sale)