Crawford Corporation incurred the following transactions.

1. Purchased raw materials on account $52,200.

2. Raw Materials of $42,600 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,500 was classified as indirect materials.

3. Factory labor costs incurred were $60,700, of which $50,200 pertained to factory wages payable and $10,500 pertained to employer payroll taxes payable.

4. Time tickets indicated that $55,000 was direct labor and $5,700 was indirect labor.

5. Manufacturing overhead costs incurred on account were $81,500.

6. Depreciation on the company's office building was $8,500.

7. Manufacturing overhead was applied at the rate of 150% of direct labor cost.

8. Goods costing $93,200 were completed and transferred to finished goods.

9. Finished goods costing $84,300 to manufacture were sold on account for $113,200.

Journalize the transactions.

1. Purchased raw materials on account $52,200.

Account Debit Credit

Raw Materials Inventory $52,200

Accounts Payable $52,200

2. Raw Materials of $42,600 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,500 was classified as indirect materials.

Account Debit Credit

Manufacturing Overhead $8,500

Work-in-Process Inventory $34,100

Raw Materials Inventory $ 42,600

3. Factory labor costs incurred were $60,700, of which $50,200 pertained to factory wages payable and $10,500 pertained to employer payroll taxes payable.

Account Debit Credit

Factory labor $60,700

Wages Payable $50,200

Payroll Taxes $10,500

4. Time tickets indicated that $55,000 was direct labor and $5,700 was indirect labor.

Account Debit Credit

Work-in-Process Inventory $55,000

Manufacturing Overhead $5,700

Factory labor $60,700

5. Manufacturing overhead costs incurred on account were $81,500.

Account Debit Credit

Manufacturing Overhead $81,500

Accounts Payable $81,500

6. Depreciation on the company's office building was $8,500.

Account Debit Credit

Depreciation Expense $8,500

Accumulated Depreciation $8,500

7. Manufacturing overhead was applied at the rate of 150% of direct labor cost.

Account Debit Credit

Work-in-Process Inventory $82,500

Manufacturing Overhead $82,500

8. Goods costing $93,200 were completed and transferred to finished goods.

Account Debit Credit

Finished Goods Inventory $84,300

Work-in-Process Inventory $84,300

9. Finished goods costing $84,300 to manufacture were sold on account for $113,200.

Account Debit Credit

Sales $113,200

Accounts Receivable $113,200

Cost of Goods Sold $84,300

Finished Goods Inventory $84,300