Cullumber Manufacturing Company uses a job order cost system and keeps perpetual inventory records. June 1 Purchased raw materials for $21,200 on account. 8 Raw materials requisitioned by production: 15 Paid factory utilities, $2,226 and repairs for factory equipment, $8,480. 25 Incurred $114,000 of factory labor. 25 Time tickets indicated the following: 25. Applied manufacturing overhead to production based on a predetermined overhead rate of $9 per direct labor hour worked. 28 Goods costing $18,450 were completed in the factory and were transferred to funished goods inventory. 30 Goods costing $15,450 were sold for $20,450 on account. Prepare journal entries to record the above transactions during the month of June. (Credit account titles are outomaticallyindented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Recordjournal entries in the order presented in the problem.) (To record factory labor costs) (To assign factory labor to fobs and overhead) (To apply overhead to jobs) (To apply overhead to jobs)