Crawford Corporation incurred the following transactions. Purchased raw materials on account $46, 300. Raw materials of $36.000 were requisitioned to the factory. An analysis of the materials Factory labor costs incurred were $59, 900, of which $51,000 pertained to factory wages payable and $8, 900 pertained to employer payroll taxes payable. Time tickets indicated that $54,000 was direct labor and $5, 900 was indirect labor. Manufacturing overhead costs incurred on account were $80, 500. Depreciation on the company's office building was $8, 100. Manufacturing overhead was applied at the rate of 150% of direct labor cost. Goods costing $88,000 were completed and transferred to finished goods. Finished goods costing $75,000 to manufacture were sold on account for $103,000