during the current month, carla vista company incurs the following manufacturing costs.

$($a$)$ purchased raw materials of $$17600$ on account.

$($b$)$ incurred factory labor of $$38400.$

$($c$)$ factory utilities of $$2840$ are payable, prepaid factory insurance of $$2560$ have expired, and depreciation on the factory building is $$9200.$

prepare the journal entries for each type of manufacturing cost.