Brief Exercise 20-02 During January, its first month of operations, Sunland Company accumulated the following manufacturing costs: raw materials $5,300 on account, factory labor $7,400 of which $5,600 relates to factory wages payable and 1,800 relates to payroll taxes payable, and factory utllitles payable $3,100 Prepare separate journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 31 Debit Credit (To record purchase of raw materials on account) 31 (To record factory labor costs) 31 (To record entry for utilities payable) Brief Exercise 20-07 During the first quarter, Crane Company incurs the following direct labor costs: January $45,500, February $50,800, and March $67,600 For each month, prepare the entry to assign overhead to production using a predetermined rate of 75% of direct labor cost. (Credit account manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Brief Exercise 20-08 In March, Cullumber Company completes Jobs 10 and 11. Job 10 cost $27,700 and Job 11 $40,500. On March 31, Job 10 is sold to the customer for $40,500 in cash. Journalize the entries for the completion of the two jobs and the sale of Job 10. (Credit account titles are automatically indented when amount is entered. Do not indent manually Date Account Titles and Explanation Mar. 31 Debit Credit To record the completion of the two jobs) 31 (To record the sale Job 10) 31 (To record the cost of the job sold)