EXERCISE $5-4$ Prepare Journal Entries $[$LO$4]$

Lancaster Company recorded the following transactions for the just$-$completed month:

a$.$ $$45,000$ in raw materials was purchased on account.

b$.$ $$125,000$ in raw materials was requisitioned for use in production. Of this amount, $$70,000$ was for direct materials and the remainder was for indirect materials.

c$.$ Total labour wages of $$212,000$ were incurred. Of this amount, $$183,000$ was for direct labour and the remainder was for indirect labour.

d$.$ Additional manufacturing overhead costs of $$189,000$ were incurred.

Required:

Record the above transactions in journal entries.