During January, its first month of operations, Sunland Company accumulated the following manufacturing costs: raw materials purchased $4,400 on account, factory labor $7,100, and utilities payable $2,200. In January, requisitions of raw materials for production are as follows: Job 1 $960, Job 2 $1,200, Job 3 $790, and general factory use $680. During January, time tickets show that the factory labor of $7,100 was used as follows: Job 1 $2,320, Job 2 $1,750, Job 3 $1,620, and general factory use $1,410. 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						Work in Process Inventory
		Raw Materials Inventory		Factory Labor		Manufacturing Overhead
Beginning balance		$		$		$		$
Direct labor
Indirect labor
Ending balance		$		$		$		$