Lancaster Company recorded the following transactions for the just-completed month: a. $46,400 in raw materials was purchased on account. b. $132,000 in raw materials was requisitioned for use in production. Of this amount, $75,600 was for direct materials and the remainder was for indirect materials. c. Total labour wages of $220,400 were incurred. Of this amount, $189,300 was for direct labour and the remainder was for indirect labour. d. Additional manufacturing overhead costs of $199,500 were incurred. Required: Record the above transactions in journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet < 1 2 3 4 $46,400 in raw materials was purchased on account.