| Larned Corporation recorded the following transactions for the just completed month. |
| a. |
$72,900 in raw materials were requisitioned for use in production. Of this amount, $61,100 was for direct materials and the remainder was for indirect materials. |
| b. |
Total labor wages of $112,500 were incurred. Of this amount, $101,300 was for direct labor and the remainder was for indirect labor. |
| c. | Additional manufacturing overhead costs of $176,000 were incurred. |
| d. | A total of $187,000 in manufacturing overhead was applied to jobs. |