Lancaster Company recorded the following transactions for the just-completed month: $45,700 in raw materials was purchased on account. $128,500 in raw materials was requisitioned for use in production. Of this amount, $72,800 was for direct materials and the remainder was for indirect materials. Total labour wages of $216,200 were incurred. Of this amount, $186,150 was for direct labour and the remainder was for indirect labour. Additional manufacturing overhead costs of $194,250 were incurred