Carla Vista Manufacturing Company uses a job order cost system and keeps perpetual inventory records.

June $1$ Purchased raw materials for $$19,200$ on account.

$8$ Raw materials requisitioned by production:

Direct materials

$$7,680$

Indirect materials

$960$

$15$ Paid factory utilities, $$2,016$ and repairs for factory equipment, $$7,680.$

$25$ Incurred $$114,000$ of factory labor.

$25$ Time tickets indicated the following:

$\backslash$table$[[$Direct Labor, hrs $$$$12$ per hr$),=,$$$84,000$