During January, its first month of operations, Blue Spruce Company accumulated the following manufacturing costs: raw materials purchased $5,100 on account, factory labor $7,600, and utilities payable $2,100. In January, requisitions of raw materials for production are as follows: Job 1 $910, Job 2 $1,500, Job 3 $810, 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 Inventory Factory Labor Manufacturing Overhead Work in Process Inventory Beginning balance $ 5100 $ 7600 2100 Direct materials Indirect materials Ending balance $ 7600 3220