Delas Inc, Incorporated had the following activities during its most recent period of operations:

(a) Used raw materials in production of $145,000 (65% direct and 35% indirect).

(b) Incurred factory labor costs of $170,000 (119,000 direct and 51,000 indirect). (c) Recorded factory depreciation, $42,000.

Prepare journal entries to record the above transactions.