During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $4,100 on account, factory labor $6,800 of which $5,500 relates to factory wages payable and $1,300 relates to payroll taxes payable, and factory utilities payable $2,800. Prepare separate journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) In January, Dieker Company requisitions raw materials for production as follows: Job 1$930, Job 2$1,200, Job 3$770, and general factory use $700. Prepare a summary journal entry to record raw materials used. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)