Exercise $5-4$ Prepare Journal Entries $[$LO$4]$

Lancaster Company recorded the following transactions for the just$-$completed month:

$$46,800$ in raw materials was purchased on account.

$$134,000$ in raw materials was requisitioned for use in production. Of this amount, $$77,200$ was for direct materials and the remainder was for indirect materials.

Total labour wages of $$222,800$ were incurred. Of this amount, $$191,100$ was for direct labour and the remainder was for indirect labour.

Additional manufacturing overhead costs of $$202,500$ were incurred.

Required:

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.$)$