Crawford Corporation incurred the following transactions.

1. Purchased raw materials on account $53,000.

2. Raw Materials of $36,100 were requisitioned to the factory. An analysis of the materials is requisition slips indicated that $7,400 was classified as indirect materials.

3. Factory labor costs incurred were $61,300 of which $51,200 pertained to factory wages payable and $10,100 pertained to employer payroll taxes payable.

4. Time tickets indicated that $54,300 was direct labor and $7,000 was indirect

5. Manufacturing overhead costs incurred on account were $82,000.

6. Depreciation on the company's office building was $8,800

7. Manufacturing overhead was applied at the rate of 160% of direct labor cost.

8. Goods costing $92,200 were completed and transferred to finished goods

9. Finished goods costing $80,900 to manufacture were sold on account for $106, 300

Journalize the transactions

Also need to find cost of goods sold