During the current month, Crane Company incurs the following manufacturing costs. (a) Purchased raw materials of $18,300 on account. (b) Incurred factory labor of $40,200. (c) Factoryutilities of $3,600 are payable, prepaid factory property t $ xes of $2,940 have expired, and depreciation on the factory building is $9,000. Record the company's manufacturing costs in its job order costing system. Record the company's manufacturing costs in its job order costing system