June $1$ Purchased raw materials for $$23200.$

$8$ Raw materials requisitioned by production:

Direct materials

$$9\mathrm{.}280$

Indirect materials

$1,160$

$15$ Incurred factory utilities, $$2,436$ and repairs for factory equiprnent, $$9,230.$

$25$ Incurred $$125\mathrm{.}280$ of factory labor.

$25$ Time tickets indicated the following:

Direct Labor : hrs $$$$12$ perhr$)=$$$84,000$

Indirect Labor

$(3,000hrs$$$10$ per $hr)=\frac{-30\mathrm{.}000}{\text{\$}114\mathrm{.}000}$

$25$ Applied manufacturing overhead to production based on a predeterm ined overhead rate of $plat dinect laborhour worked.

$28$ Goods costing $$18,000$ were completed in the factory and were thans ferred to finished sodods.

$30$ Goods costing $$15,000$ were sold. preceding the number eg $-45$ or parentheses e & $(45).)$