During January, its first month of operations, Ayayai Company accumulated the following manufacturing costs: raw materials purchased $4,100 on account, factory labor $6,100, and utilities payable $2,100. In January, requisitions of raw materials for production are as follows: Job 1 $910, Job 2 $1,200, Job 3 $710, and general factory use $610.

Record raw materials used. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

MANUFACTURING COSTS RAW MATERIALS FACTORY MANUFACTURING INVENTORY LABOR OVERHEAD WORK IN PROCESS INVENTORY 4100 6100 2100 -2820 2820 Beginning Balance Direct materials Indirect Materials Ending Balance -610 610 1280 6100 1490 3430