During January, its first month of operations, Sheridan Company accumulated the following manufacturing costs: raw materials purchased $4,300 on account, factory labor $6,200, 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. During January, time tickets show that the factory labor of $6,200 was used as follows: Job 1 $2,330, Job 2 $1,720, Job 3 $1,630, and general factory use $520. Record factory labor used. (Post material transactions to beginning balances. 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 $ $ Balance Direct labor Indirect labor Balance $ Manufacturing Overhead Work in Process In 6200 $ $ $ $ $