Oriole Corporation incurred the following transactions. 1. Purchased raw materials on account $54,500. 2. Raw Materials of $38,500 were requisitioned to the factory. An arplysis of the materials requisition slips indicated that $8,000 was classified as indirect materials. 3. Factory labor costs incurred were $62,500. 4. Time tickets indicated that $4,700 was direct labor and $7,800 was indirect labor. 5. Manufacturing overhead costs incurred on account were $84,900. 6. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 7. Goods costing $91,400 were completed and transferred to finished goods. 8. Finished goods costing $75,300 to manufacture were sold. Record the transactions. (Enter negative amounts using cither a nezative sign preceding the number eg - 45 or parentheses es. (45)) Work in Process Inventory Finished Goods Inventory Cost of Goods Sold $ $ $