Crawford Corporation incurred the following transactions 1. Purchased raw materials on account $46,600 2. Raw Materials of $40,800 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $7,000 was classified as indirect materials. 3. Factory labor costs incurred were $60,300, of which $50,100 pertained to factory wages payable and $10,200 pertained to employer payroll taxes payable 4. Time tickets indicated that $55,700 was direct labor and $4,600 was indirect labor 5. Manufacturing overhead costs incurred on account were $83,700 6. Depreciation on the company's office building was $8,500 7. Manufacturing overhead was applied at the rate of 160% of direct labor cost. 8. Goods costing $89,900 were completed and transferred to finished goods 9. Finished goods costing $80,900 to manufacture were sold on account for $104,200