During the current month, Anders Company incurs the following manufacturing costs.

$($a$)$ Purchased raw materials of $$25,000$ on account.

$($b$)$ Incurred factory labor of $$52,000$ of which only $$12,000$ is payroll taxes payable.

$($c$)$ Factory utilities of $$4,300$ are payable, prepaid factory property taxes of $$1,750$ have expired $($take out of prepaid and into expense$),$ and depreciation on the factory building is $$8,300.$

Prepare journal entries for each type of manufacturing cost. $($Use a summary entry to record manufacturing overhead.$)$

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