Granger Products recorded the following transactions for the just completed month. The company had no beginning inventories.

a.	$76,800 in raw materials were purchased for cash.
b.	$71,600 in raw materials were requisitioned for use in production. Of this amount, $65,200 was for direct materials and the remainder was for indirect materials.
c.	Total labor wages of $152,500 were incurred and paid. Of this amount, $135,000 was for direct labor and the remainder was for indirect labor.
d.	Additional manufacturing overhead costs of $126,800 were incurred and paid.
e.	Manufacturing overhead costs of $168,600 were applied to jobs using the company