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 requisition slips indicated that $6,800 was classified as indirect 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.