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

a$.$ $$80,000$ in raw materials were purchased on account.

b$.$ $$78,000$ in raw materials were used in production. Of this amount, $$67,000$ was for direct materials and the remainder was for indirect materials

c$.$ Total labor wages of $$117,500$ were paid in cash. Of this amount, $$103,700$ was for direct labor and the remainder was for indirect labor.

d$.$ Depreciation of $$197,000$ was incurred on factory equipment.