Vaughn Corporation incurred the following transactions. 1. Purchased raw materials on account $53,600. 2. Raw Materials of $44,800 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $9,600 was classified as indirect materials. 3. Factory labor costs incurred were $66,300, of which $51,500 pertained to factory wages payable and $14,800 pertained to employer payroll taxes payable. 4. Time tickets indicated that $55,200 was direct labor and $11,100 was indirect labor. 5. Manufacturing overhead costs incurred on account were $85,200. 6. Depreciation on the company's office building was $8,400. 7. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. Goods costing $98,400 were completed and transferred to finished goods. 9. Finished goods costing $82,700 to manufacture were sold on account for $108,400. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (2) (3) 4) (5) (6) (7) (8) (9) (To record the sale) (To record the cost of the sale)