During the current month, Coronado Company incurs the following manufacturing costs. (a) Purchased raw materials of $18,500 on account. (b) Incurred factory labor of $38,900. (c) Factory utilities of $3,000 are payable, prepaid factory property taxes of $3,000 have expired, and depreciation on the factory building is $9,100. Record the company's manufacturing costs in its job order costing system