Carla Vista Manufacturing Company uses a job order cost system and keeps perpetual inventory records. June 1 Purchased raw materials for $23,600 on account. 8 Raw materials requisitioned by production: 15 Paid factory utilities, $2,478 and repairs for factory equipment, $9,440. 25 Incurred $122.000 of factory labor. 25 Time tickets indicated the following: 25 Time tickets indicated the following: 25 Applied manufacturing overhead to production based on a predetermined overhead rate of $7 per direct labor hour worked. 28 Goods costing $18,020 were completed in the factory and were transferred to finished goods inventory. 30 Goods costing $15,020 were sold for $20,020 an account. repare journal entries to record the above transactions during the month of June. (Credit occount titles are automatically indented when he amount is entered. Do not indent manually, List all debit entries before credit entries. Record journal entries in the order presented in the roblem. Raw Materials Inventory Accounts Payable: Work in Process Inventory Manufacturing Overhead Raw Materials Inventory. Manufacturing Overhead Cash June 25 Factory Labor Factory Wares Parablin June 25 Work in Process Imventory Manufacturing Overhead Factory Labor (To assign factory labor to jobs and overhead) Work in Process Imventory Manufacturing Overhead (To apply overhead to jobs) June 28 Finished Goods Inventory Workin Process imentory Junery - workinprocess inventory Manufacturing Overhead (To apply overhead to jobs) Finished Goods Imventory Workin Process Irwentory June 30 Accounts Recelvable Cost of Goods Sold Salaries and Wages Payable Finished Goods Inventory