for the first one it is 95,200

Pharoah Corporation had the followingt 1. Purchased raw materials on account. 20 . 2. Rowmsterisis of 533,600 wercrcquititi ito factory. An analyis of the materials requilution vips 3. Factory labor costs incurred were $196,000c, hid 152400 perkined to factory wages paryable and $33,600 pertained to employer parroll tanes pa t the 5. Overhesd costs incurred onsiccount were $221.760. transferred to finished Goods Inventony. 8. Finished Goods inventory with acost of $112,000 was sold on ac 5. 6. B. suppost (To resord sules.)