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 eg -45 or parentheses eg. (45) Manufacturing Costs Raw Materials Inventory Work in Process Inventory Factory Labor Manufacturing Overhead $ $ Beginning balance Direct materials Indirect materials Ending balance S $