Bunnell Corporation is a manufacturer that uses joborder costing. On January $1,$ the company's inventory balances were as follows:

$\backslash$table$[[$Raw materials,$$40,000$

e$.$ Incurred various manufacturing overhead costs $($e$.$g depreciation, insurance, and utilities$),$ $$500,000.$

f$.$ Manufacturing overhead cost was applied to production. The company actually worked $41,000$ direct labor$-$hours on all jobs during the year.

g$.$ Jobs costing $$1,680,000$ to manufacture according to their job cost sheets were completed during the year.

h$.$ Jobs were sold on account to customers during the year for a total of $$2,800,000.$ The jobs cost $$1,690,000$ to manufacture according to their job cost sheets.

Required:

What is the journal entry to record raw materials used in production?

What is the ending balance in Raw Materials?

What is the journal entry to record the labor costs during the year?