During January, its first month of operations, Whispering Winds Company accumulated the following manufacturing costs: raw materials purchased $5,400 on account, factory labor $6,100, and utilities payable $2,500. Record the company's manufacturing costs in its job order costing system. Manufacturing Costs Factory Labor Raw Materials Inventory Manufacturing Overhead Purchased raw materials $ $ $ Incurred factory labor Factory utilities Balance During January, its first month of operations, Flounder Company accumulated the following manufacturing costs: raw materials purchased $5,300 on account, factory labor $7,400, and utilities payable $3,100. In January, requisitions of raw materials for production are as follows: Job 1 $960, Job 2 $1,400, Job 3 $760, and general factory use $620. Record raw materials used. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Manufacturing Costs Factory Labor Raw Materials Inventory Work in Proces: Inventory Manufacturing Overhead $ $ $ Beginning balance Direct materials Indirect materials Ending balance $ $ $