Jacuzi Farm Irrigation Manufacturing Company had the following transactions during the month of June 2021:

1. Purchased raw materials on account, $87,805.
2. Raw Materials of $76,780 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $7,980 was classified as indirect materials.
3. Factory labor costs incurred were $232,750 of which $192,850 pertained to factory wages payable and $39,900 pertained to employer payroll taxes payable.
4. Time tickets indicated that $186,200 was direct labor and $46,550 was indirect labor.
5. Overhead costs incurred on account were $237,660.
6. Manufacturing overhead was applied at the rate of 125% of direct labor cost.
7. Goods costing $91,250 are still incomplete at the end of the month; the other goods were completed and transferred to finished goods.
8. Finished goods costing $142,740 to manufacture were sold on account for $271,200.
9. At the beginning of June, work in process inventory was $27,845.