Sunland Corporation incurred the following transactions. 1. Purchased raw materials on account $43,550. 2. Raw Materials of $33,840 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,420 was classified as indirect materials. 3. Factory labor costs incurred were $56,320. 4. Time tickets indicated that $50,760 was direct labor and $5,560 was indirect labor. 5. Manufacturing overhead costs incurred on account were $75,670. 6. 7. Depreciation on the company's office building was $7,600. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. 9 Goods costing $82,720 were completed and transferred to finished goods. Finished goods costing $70,500 to manufacture were sold on account for $96,820. (1) (2) (3) (4) (5) (6) (7) (8) 18 (6) (7) (8) (9) (To record the sale) (To record the cost of the sale)