Starr Company reports the following information for August.

Raw materials purchased on account	$	86,600
Direct materials used in production	$	58,200
Factory wages earned (direct labor)	$	16,550
Overhead rate		135	% 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.