During January, its first month of operations, Flint Company accumulated the following manufacturing costs: raw materials purchased $4,400 on account, factory labor $6,200, and utilities payable $2,100. In January, requisitions of raw materials for production are as follows: Job 1 $950, Job 2 $1,300, Job 3 $800, and general factory use $610. Record raw materials used. (Enter negative amounts using either a negative sign preceding the number eg. 45 or parentheses eg. (45).) Manufacturing Costs Work In Process Inver Raw Materials Inventory Factory Labor Manufacturing Overhead alated 4,400 $ $ naterials is used balance $