Brief Exercise 2-3 In January, Dieker Company requisitions raw materials for production as follows: Job 1 $930, Job 2 $1,200, Job 3 $780, and general factory use $710. Prepare a summary journal entry to record raw materials used. Brief Exercise 2-4 During January, time tickets show that the factory labor of $6,700 was used as follows: Job 1 $2,330, Job 2 $1,770, Job 3 $1,620, and general factory use $980. Prepare a summary journal entry to record factory labor used