During the current month, Cullumber Company incurs the following manufacturing costs. (a) Purchased raw materials of $15,200 on account. (b) Incurred factory labor of $33,600. (c) Factory utilities of $2,540 are payable, prepaid factory insurance of $2,260 have expired, and depreciation on the factory building is $8,000. Prepare journal entries for each type of manufacturing cost. (Use a summary entry to record manufacturing overhead.) (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)