Crawford corporation incurred the following transactions. 1. purchased raw materials on account $46,300. 2. raw materials of $36,000 were requisitioned to the factory. an analysis of the materials requisition slips indicated that $6,800 was classifi ed as indirect materials. prepare entries for manufacturing and nonmanufacturing costs. (lo 1, 2, 3, 4), ap job cost sheet job no. 469 quantity 2,500 item white lion cages date requested 7/2 for todd company date completed 7/31 direct direct manufacturing date materials labor overhead 7/10 700 12 900 15 440 550 22 380 475 24 1,600 27 1,500 31 540 675 cost of completed job: direct materials direct labor manufacturing overhead total cost unit cost exercises 79 3. factory labor costs incurred were $59,900, of which $51,000 pertained to factory wages payable and $8,900 pertained to employer payroll taxes payable. 4. time tickets indicated that $54,000 was direct labor and $5,900 was indirect labor. 5. manufacturing overhead costs incurred on account were $80,500. 6. depreciation on the company’s offi ce building was $8,100. 7. manufacturing overhead was applied at the rate of 150% of direct labor cost. 8. goods costing $88,000 were completed and transferred to fi nished goods. 9. finished goods costing $75,000 to manufacture were sold on account for $103,000. instructions journalize the transactions. (omit explanations.)