Factory labor data for Sinason Tool & Die is given in BE2-2. During January, time tickets show that the factory labor of \($4,000\) was used as follows: Job 1 \($1,200\), Job 2 \($1,600\), Job 3 \($700\), and general factory use \($500\). Prepare a summary journal entry 10 record factory labor used. During the first month of operations, Sinason Tool & Die accumulated the following manufacturing costs: raw materials \($3,000\) on account, factory labor \($4,000\) of which \($3,600\) relates to factory wages pavable and \($400\) relates to payroll taxes payable, and utilities payable \($2.000\). Prepare separate journal entries for each type of manufacturing cost