Swifty Corporation incurred the following transactions. 1. Purchased raw materials on account $55,800. 2. Raw Materials of $37,600 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $9,500 was classified as indirect materials. 3. Factory labor costs incurred were $63,000. 4. Time tickets indicated that $55,600 was direct labor and $7,400 was indirect labor. 5. Manufacturing overhead costs incurred on account were $84,600. 6. Manufacturing overhead was applied at the rate of 160% of direct labor cost. 7. Goods costing $93,800 were completed and transferred to finished goods. 8. Finished goods costing $83.900 to manufacture were sold. Record the transactions. (Enter negative omounts using either a negative sign preceding the number es. -45 or parentheses es. (45) 2. Directmaterials 2. Indirect materials 3. Incurred factory labor 4. Direct labor 4. Indirect labor 5. Overhead costs incurred 6. Assigned overhead 7. Completed goods B. Goods sold