Cullumber Manufacturing Company uses a job order cost system and keeps perpetual inventory records. June 1 Purchased raw materials for $16,800 on account. 8 Raw materials requisitioned by production: $6,720 Direct materials Indirect materials 840 Paid factory utilities, $1,764 and repairs for factory equipment, $6,720. 15 25 Incurred $128,000 of factory labor. 25 Time tickets indicated the following: Direct Labor (7.000 hrs x $14 per $98,000 hr) Indirect Labor (3,000 hrs x $10 per hr) 30,000 $128,000 25 Applied manufacturing overhead to production based on a predetermined overhead rate of $9 per direct labor hour worked. 28 30 Goods costing $18,300 were completed in the factory and were transferred to finished goods inventory Goods costing $15.300 were sold for $20,300 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)