b. $174,000 of materials was ued in production; of this amount, $143,000 were used on spedific jobs. Record the entry Journal Entry Date Accounts Debit Credit 143,000 31,000 Manufacturing Overhead Raw Materials Inventory 174,000 c. Manufacturing labor and salaries for the month totaled $220,000. $215,000 of the total manufacturing labor and salaries was traced to Journal Entry Date Accounts Debit Credit C. Choose from any list or enter any number in the input fields and then click Check