Larned Corporation recorded the following transactions for the just completed month.
a. $75,000 in raw materials were purchased on account.
b. $73,000 in raw materials were requisitioned for use in production. Of this amount, $64,000 was for direct materials and the remainder was for indirect materials.
c. Total labor wages of $123,000 were incurred. Of this amount, $104,100 was for direct labor and the remainder was for indirect labor.
d. Additional manufacturing overhead costs of $199,000 were incurred.
Record the above transactions in journal entries. (If no entry is required for a transaction/event, select “No journal entry required” in the first account field.)