During the current month, Dalmar Company incurs the following manufacturing costs:

1. Purchased raw materials of $16,000 on account.

2. Incurred factory labour of $40,000. Of that amount, $31,000 relates to wages payable and $9,000 relates to payroll taxes payable.

3. Factory utilities of $3,100 are payable, prepaid factory property taxes of $2,400 have expired, and depreciation on the factory building is $9,500.

Prepare journal entries for each type of manufacturing cost. (Use a summary entry to record manufacturing overhead.)