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

(a) Purchased raw materials of $23,200 on account.

Incurred factory labor of $49,600.

(c)

Factory utilities of $3,540 are payable, prepaid factory insurance of $3,260 have expired, and depreciation on the factory building is $12,000.

Prepare journal entries for each type of manufacturing cost.

No. Account Titles and Explanation Debit Credit (a) (Purchases of raw materials on account) (b) (To record factory labor costs) (c) (To record overhead costs)