Pharoah Company has two production departments: Cutting and Assembly. During July, the following transactions occurred.

Purchased $$62,700$ of raw materials.

Incurred $$61,400$ of factory labor.

Incurred $$71,600$ of manufacturing overhead.

Requisitioned materials for Cutting $$17,400$ and Assembly $$9,900.$

Used factory labor for Cutting $$34,300$ and Assembly $$27,100.$

Applied overhead at th$$ rate of $$20$ per machine hour. Machine hours were Cutting $1,710$ and Assembly $1,750.$

Transferred goods costing $$68,950$ from the Cutting Department to the Assembly Department.

Transferred goods costing $$135,400$ from Assembly to Finished Goods.

Sold goods costing $$121,400.$

Record the transactions using the following format. $($Enter negative amounts using either a negative sign preceding the number eg$.45$ or parentheses e$.$g$.(45).)$

$\backslash$table$[[,,$MANUFACTURING COSTS,$],[,$Raw Materials Inventory,Factory Labor,Manufacturi$],[1.$ Direct materials purchased,$$,$$$,$$