Larned Corporation recorded the following transactions for the just completed month.

a$.$ $$84,000$ in raw materials were purchased on account.

b$.$ $$82,000$ in raw materials were used in production. Of this amount, $$69,000$ was for direct materials and the remainder was for indirect materials.

c$.$ Total labor wages of $$123,500$ were paid in cash. Of this amount, $$102,400$ was for direct labor and the remainder was for indirect labor.

d$.$ Depreciation of $$193,000$ was incurred on factory equipment.