Hamilton Company recorded the following transactions for the just-completed month. Journalize these entries.

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 were for indirect labor.

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

e. There was $400,000 of manufactured products completed by the end of the month