Cullumber Corporation incurred the following transactions. 1. Purchased raw materials on account $49,130. 2. Raw Materials of $38,160 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $7.260 was classified as indirect materials. 3. Factory labor costs incurred were $63,520. 4. Time tickets indicated that $57,240 was direct labor and $6,280 was indirect labor. 5. Manufacturing overhead costs incurred on account were $85,330. 6. Depreciation on the company's office building was $8,560. 7. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. Goods costing $93,280 were completed and transferred to finished goods. 9. Finished goods costing $79,500 to manufacture were sold on account for $109.180. Journalize the transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory Accounts Payable No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory Accounts Payable (2) Work in Process Inventory Manufacturing Overhead Raw Materials Inventory (3) Factory Labor (4) (5) (6) (6) E (8) (9) (To record the sale) (To record the cost of the sale)