Crane Manufacturing Company uses a job order cost system and keeps perpetual inventory records. June 1 Purchased raw materials for $25,200 on account. 8 Raw materials requisitioned by production: $10,080 Direct materials Indirect materials 1,260 15 Paid factory utilities, $2,646 and repairs for factory equipment, $10,080. 25 Incurred $114,000 of factory labor. 25 Time tickets indicated the following: Direct Labor (7,000 hrs x $12 per hr) $84,000 Indirect Labor (3,000 hrs x $10 per hr) 30,000 25 $114,000 Applied manufacturing overhead to production based on a predetermined overhead rate of $9 per direct labor hour worked. 28 Goods costing $18,120 were completed in the factory and were transferred to finished goods inventory. 30 Goods costing $15,120 were sold for $20,120 on account. Prepare journal entries to record the above transactions during the month of June. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation (To record factory labor costs) (To assign factory labor to jobs and overhead) (To apply overhead to jobs) Debit Credit