Blossom Manufacturing Company uses a job order cost accounting system and keeps perpetual inventory records. June 1 8 Purchased raw materials for $ 16,000. Raw materials requisitioned by production: Direct materials $6,400 Indirect materials 800 Incurred factory utilities, $ 1,680 and repairs for factory equipment, $ 6,400. Incurred $ 86,400 of factory labor. Time tickets indicated the following: 15 25 25 Direct Labor (7,000 hrs * $ 10 per hr) $ 70,000 Indirect Labor (3,000 hrs x $ 6 per hr) 18,000 88,000 25 Applied manufacturing overhead to production based on a predetermined overhead rate of $ 5 per direc hour worked 28 Goods costing $ 18,000 were completed in the factory and were transferred to finished goods. Goods costing $ 15,000 were sold. 30 T Using the grid below. record the following transactions during the month of June. (Enter negative amounts using either a negative sign preceding the number 08, 45 or parentheses es.(451) Work in Process Inve Manufacturing Costs Factory Labor Date Raw Materials Inventory Manufacturing Overhead June 1 $ 16000 $ $ 8 (6,400) 8 (800) 15 25 86,400 25 (70,000) 25 (18,000) 25 28 30 MacBook Air