Cullumber Manufacturing Company uses a job order cost system and keeps perpetual inventory records.

June $1$ Purchased raw materials for $$25,600$ on account.

$8$ Raw materials requisitioned by production:

$15$ Paid factory utilities, $$2,688$ and repairs for factory equipment, $$10,240.$

$25$ Incurred $$122,000$ of factory labor.

$25$ Time tickets indicated the following:

$25$ Applied manufacturing overhead to production based on a predetermined overhead rate of $$7$ per direct labor hour worked.

$28$ Goods costing $$18,140$ were completed in the factory and were transferred to finished goods inventory.

$30$ Goods costing $$15,140$ were sold for $$20,140$ on account.