Starr Company reports the following information for August.

Raw materials purchased on account	$	86,200
Direct materials used in production	$	54,600
Factory wages earned (direct labor)	$	19,100
Overhead rate		125	% of direct labor cost

Prepare journal entries to record the following events.

1. Raw materials purchased. 2. Direct materials used in production. 3. Direct labor used in production. 4. Applied overhead.