Current Attempt in Progress During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials purchased $4,000 on account, factory labor $6,000, and utilities payable $2,000. In January, requisitions of raw materials for production are as follows: Job 1 $900, Job 2 $1,200, Job 3 $700, and general factory use $600. Record raw materials used. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead Work in Process Inventory Beginning balance $ Direct materials Indirect materials Ending balance