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: $7,680 Direct materials 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: 25 28 30 (7,000 hrs x Direct $12 = $84,000 Labor per hr) (3,000 hrs x Indirect $10 == 30,000 Labor per hr) $114,000 Applied manufacturing overhead to production based on a predetermined overhead rate of $9 per direct labor hour worked. Goods costing $18,900 were completed in the factory and were transferred to finished goods inventory. Goods costing $15,900 were sold for $20,900 on account. repare journal entries to record the above transactions during the month of June. (Credit acc re automatically indented when the amount is entered. Do not indent manually. List all efore credit entries. Record journal entries in the order presented in the problem.) SUP