Do It! Review 20-01 During the current month, Wildhorse Company incurs the following manufacturing costs. (a) Purchased raw materials of $17,800 on account. (b) Incurred factory labor of $40,700. Of that amount, $30,600 relates to wages payable and $10,100 relates to payroll taxes payable. (c) Factory utilities of $3,900 are payable, prepaid factory property taxes of $2,800 have expired, and depreciation on the factory building is $9,800. Prepare journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (a) (Purchases of raw materials on account) (b) (To record factory labor costs) (C) (To record overhead costs)