Cullumber Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 60 cents per 16-ounce bottle to retailers. For the year 2022, management estimates the following revenues and costs. Sales $105,000 62,000 Direct materials Direct labor Manufacturing overhead-variable Manufacturing overhead-fixed 25,000 $1,800,000 Selling expenses --Variable 510,000 Selling expenses-fixed 390,000 Administrative expenses variable 410,000 Administrative expenses-fixed 96,000 130,000 Per Unit Total 1800000 Sales Variable Expenses Cost of Goods Sold 131000 Selling Expenses 105000 Administrative Expenses 250000 Total Variable Expenses 144000 $ Contribution Mari Fund Expenses Cost of Goods Sold 730000 Daini N) Journalize the June transactions: (1) purchase of raw materials factory labor costs incurredand manutacturing overhead costs incurred: (2) assignment of direct materials, tabor and overhead to production and (3) completion of jobs and sale of goods (List all debit entries before credit entries. Credit account titles ore automatically indented when amount is entered. Do not indent manually Dehil Credit on 1 of 1 0.71/5 Factory Wages Payable 4500 (To record assignment of direct materials) Work in Process Inventory Manufacturing Overhead Factory Labor (To record assignment of factory labor) IL LITIO Work in Process Inventory (To record assignment of manufacturing overhead) (3)