E$15\mathrm{.}7($LO $1,2,3,4),$ AP Crawford Corporation incurred the following transactions. $1.$ Purchased raw materials on account $\backslash (\backslash$$ $46,300\backslash ).$ Prepare entries for manufacturing and nonmanufacturing costs. $2.$ Raw materials of $\backslash (\backslash$$ $36,000\backslash )$ were requisitioned to the factory. An analysis of the materials requisition slips indicated that $\backslash (\backslash$$ $6,800\backslash )$ was classified as indirect materials. $3.$ Factory labor costs incurred were $\backslash (\backslash$$ $59,900\backslash ).4.$ Time tickets indicated that $\backslash (\backslash$$ $54,000\backslash )$ was direct labor and $\backslash (\backslash$$ $5,900\backslash )$ was indirect labor. $5.$ Manufacturing overhead costs incurred on account were $\backslash (\backslash$$ $80,500\backslash ).6.$ Depreciation on the company's office building was $\backslash (\backslash$$ $8,100\backslash ).7.$ Manufacturing overhead was applied at the rate of $\backslash (150\backslash \%\backslash )$ of direct labor cost. $8.$ Goods costing $\backslash (\backslash$$ $88,000\backslash )$ were completed and transferred to finished goods. $9.$ Finished goods costing $\backslash (\backslash$$ $75,000\backslash )$ to manufacture were sold on account for $\backslash (\backslash$$ $103,000\backslash ).$