Starr Company reports the following information for August.

Raw materials purchased on account	$88,200
Direct materials used in production	$49,600
Factory wages paid (direct labor)	$17,900
Overhead rate	130	% 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.