Given the following information for Graves Corporation, prepare the necessary journal entries, assuming that the Raw Material Inventory account contains both direct and indirect material. Purchased raw material on account $28,500. Put material into production: $15,000 of direct material and $3,000 of indirect material. Accrued payroll of $90,000, of which 70 percent was direct and the remainder was indirect. Incurred and paid other overhead items of $36,000. Transferred items counting $86,500 to finished goods. Sold goods counting $71,300 on account for $124,700. The following information is for the Cameron Manufacturing Company for November. Calculate total manufacturing costs cost of goods manufactured, and cost of goods sold