During January, its first month of operations, Concord Company accumulated the following manufacturing costs: raw materials purchased $4,100 on account, factory labor $6,800, and utilities payable $2,800. In January, requisitions of raw materials for production are as follows: Job 1 $940, Job 2 $1,200, Job 3 $760, and general factory use $680. Record raw materials used. (Enter negative amounts using either a negative sign preceding the number eg-45 or parentheses eg. (45)) Balance Direct materials Indirect materials Balance $ Raw Materials Inventory -2800 +610 Manufacturing Costs Factory Labor Manufacturing Overhead Work in Proces $ 610