D3-13 (LO 2) During the current month, Dalmar Company incurs the following manufacturing costs: 1. Purchased raw materials of $16,000 on account. 2. Incurred factory labour of $40,000. 3. Factory utilities of $3,100 are payable, prepaid factory insurance of $2,400 has expired, and depreciation on the factory building is $9.500. Prepare journal entries for each type of manufacturing cost. (Use a summary entry to record manufacturing overhead.) Assign costs to work in process.