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 classified as indirect materials.
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 office 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 finished goods.
9. Finished goods costing $75,000 to manufacture were sold on account for $103,000.

Requried:
a. Journalize the transactions.
b. Prepare entries for manufacturing and nonmanufacturing costs.

No.  Account Titles and Description    Debit$     Credit$

1      Raw Material Inventory                    46300

          Account Payable                                          46300

       (To record purchase on credit)

2 .    Work in Process Inventory              29200

       Manufacturing overhead                 6800

             Raw Material Inventory                              36000

        (To record acquisition of raw materials)

3 .      Factory Labor                                 59900

             Factory Wages Payable                              51000

              Employer Payroll Taxes Payable              8900

         (To record wages and payroll taxes payable)

4      Work in Process Inventory               54000

        Manufacturing overhead                  5900

               Factory Labor                                               59900

            (To record direct and indirect labor)

5 .      Manufacturing overhead                   80500  

                Account payable                                         80500

         (To record manufacturing overhead on credit)

6 .      Depreciation Expense                        8100

                Accumulated Depreciation—Building          8100

          (To record depreciation)

7.      Work in Process Inventory                  81000

        ($54,000 X 150%)

                  Manufacturing overhead applied               81000

           ( To record the application of overhead)

8        Finished Goods                                   88000

               Work in Process Inventory                           88000

         (To record the goods transferred to finished goods)

9.        Accounts Receivable                          103000

                Sales Revenue                                              103000

           (To record sales made on credit)

           Cost of Goods Sold                              75000

                  Finished Goods Inventory                           75000

             (To record cost of goods sold)

answer; i believe its (d) intrinsic;