Crawford Corporation incurred the following transactions.

1.		Purchased raw materials on account $54,500.
2.		Raw Materials of $38,500 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 $62,500, of which $50,500 pertained to factory wages payable and $12,000 pertained to employer payroll taxes payable.
4.		Time tickets indicated that $54,700 was direct labor and $7,800 was indirect labor.
5.		Manufacturing overhead costs incurred on account were $84,900.
6.		Depreciation on the companys office building was $8,800.
7.		Manufacturing overhead was applied at the rate of 150% of direct labor cost.
8.		Goods costing $91,400 were completed and transferred to finished goods.
9.		Finished goods costing $75,300 to manufacture were sold on account for $109,700.

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
2
3
4
5
6
7
8
9
	(to record the sale)
	(to record the cost of the sale)