Sandhill Corporation incurred the following transactions.

Purchased raw materials on account $$55,640.$

Raw Materials of $$43,200$ were requisitioned to the factory. An analysis of the materials requisition slips indicated that $$8,240$ was classified as indirect materials.

Factory labor costs incurred were $$71,920.$

Time tickets indicated that $$64,800$ was direct labor and $$7,120$ was indirect labor.

Manufacturing overhead costs incurred on account were $$96,600.$

Depreciation on the company's office building was $$9,680.$

Manufacturing overhead was applied at the rate of $150\%$ of direct labor cost.

Goods costing $$105,600$ were completed and transferred to finished goods.

Finished goods costing $$90,000$ to manufacture were sold on account for $$123,600.$

Journalize the transactions. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$