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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

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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 productionare as follows: Job 1$960, Job 2$1,200, Job 3$790, and general factory use $680, Record raw materials used. (Enter negative amounts using either a negative sign preceding the number es. -45 or parentheses eg. (45).)

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