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. 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. 4. Time tickets indicated that $4,400 was direct labor and $11,100 was indirect labor. 5. Manufacturing overhead costs incurred on account were $83,100. 6. Depreciation on the companys office building was $8,300. 7. Manufacturing overhead was applied at the rate of 160% of direct labor cost. 8. Goods costing $92,700 were completed and transferred to finished goods. 9. Finished goods costing $81,800 to manufacture were sold on account for $112,400. (1) (2) (3) (4) (5) Munstacturine Overhead 89100 Accounts Payable 83100 (6) Accumulated Depreciation Euilding (7) Workin Process Imentory 879040 Mamitacturing Overhead 6300 (8) Fintibed Goods inventory 92700 87040 Wadin Proxess forentory 92700 (9) Acrounts frecrivatile Sslestieveruse. (To record the sale) Centor conduseler 11800