Sunland Corporation incurred the following transactions 1. Purchased raw materials on account $49,400. 2. Raw Materials of $41,300 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,000 was classified as indirect materials. 3. Factory labor costs incurred were $65,200, of which $51,300 pertained to factory wages payable and $13,900 pertained to employer payroll taxes payable. 4. Time tickets indicated that $54,600 was direct labor and $10,600 was indirect labor 5. Manufacturing overhead costs incurred on account were $94,900. 6. Deprecation on the company's office building was $8,300. 7. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. Goods costing $96,300 were completed and transferred to finished goods. 9. Finished goods costing $80,700 to manufacture were sold on account for $111,600. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) I (2) (3) 3 (5) I (5) (6) (7) (8) (9) (To record the sale) (To record the cost of the sale)