Problems (1.1A) Record manufacturing costs. (Obj. 8). Miller Corporation manufactures industrial springs and coils that are sold to other companies for assembling into machinery. The fol- lowing costs were incurred during the month of August 2006. Raw materials purchased: $182,640 Raw materials used: direct materials, $120,290; indirect materials, $24,630 Factory wages earned: $92,740 Factory wages allocated: direct labor, $77,820; indirect labor, $14,920 Voucher recorded for manufacturing overhead costs incurred: $22,800 Depreciation on factory building: $30,490 Depreciation on factory equipment: $7,480 Manufacturing overhead costs applied to jobs worked on: $79,423 Finished goods transferred to warehouse: $281,460 Finished goods sold and shipped to customers: $198,150 (cost) Finished goods sold and billed to customers: $297,225 (selling price) Instructions Prepare the general journal entries dated August 31, 2006. Prepare a statement (1.2A)