Grill corporation incurred the following transactions

Question

Grill Corporation incurred the following transactions.

1. Purchased raw materials on account $45,235.

2. Raw Materials of $35,900 were requisitioned to the factory. An analysis of the mate-

   rials requisition slips indicated that $6,300 was classified as indirect materials.

3. Factory labor costs incurred were $56,900, of which $52,000 pertained to factory

   wages payable and $4,900 pertained to employer payroll taxes payable.

4. Time tickets indicated that $49,000 was direct labor and $7,900 was indirect labor.

5. Overhead costs incurred on account were $80,500.

6. Manufacturing overhead was applied at the rate of 120% of direct labor cost.

7. Goods costing $88,000 were completed and transferred to finished goods.

8. Finished goods costing $83,000 to manufacture were sold on account for $119,300.

Instructions

Journalize the transactions. (Omit explanations.)