During the current month, Cullumber Company incurs the following manufacturing costs. (a) Purchased raw materials of $19,600 on account. (b) Incurred factory labor of $42,400. (c) Factory utilities of $3,090 are payable, prepaid factory insurance of $2,810 have expired, and depreciation on the factory building is $10,200. Prepare journal entries for each type of manufacturing cost. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (Purchases of raw materials on account) No. Account Titles and Explanation Debit Credit (a) (b) (Purchases of raw materials on account) (c) (To record factory labor costs) (To record overhead costs)