Larned Corporation recorded the following transactions for the just completed month. Purchased $76,000 of raw materials on account. $74,000 in raw materials were used in production. Of this amount, $67,000 was direct materials and the remainder was indirect materials. Paid employees $126,500 cash. Of this amount, $102,600 was direct labor and the remainder was indirect labor. Depreciation of $191,000 was incurred on factory equipment.

1. $76,000 in raw materials were purchased on account.
2. $74,000 in raw materials were used in production. Of this amount, $67,000 was for direct materials and the remainder was for indirect materials.
3. Total labor wages of $126,500 were paid in cash. Of this amount, $102,600 was for direct labor and the remainder was for indirect labor.
4. Depreciation of $191,000 was incurred on factory equipment.

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