During January, its first month of operations, Grouper Company accumulated the following manufacturing costs: raw materials purchased $4,600 on account, factory labor $7,300, and utilities payable $2,400. In January, requisitions of raw materials for production are as follows: Job 1$970, Job 2 $1,700, Job 3 $790, and general factory use $660. Record raw materials used. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45)) Raw Materials Inventory Manufacturing Costs Factory Labor Manufacturing Overhead Work in Process Inventory $ $ $ Beginning balance Direct materials Indirect materials Ending balance $ $ $ e Textbook and Media