During January, its first month of operations, Ayayai Company accumulated the following manufacturing costs: raw materials purchased $5,400 on account, factory labor $6,700, and utilities payable $2,100. In January, requisitions of raw materials for production are as follows: Job 1 $960, Job 2 $1,200, Job 3 $790, and general factory use $680. In the grid below, record the accumulated manufacturing costs and raw materials used. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) Raw Materials Inventory Accumulated $ costs Direct materials used Manufacturing Costs Factory Labor Manufacturing Overhead I $ $ Indirect materials used Ending balance $ $ Work in Proce Inventory