During the current month, Cullumber Company incurs the following manufacturing costs. (a) (b) Purchased raw materials of $ 15,200 on account. Incurred factory labor of $ 33,600. Factory utilities of $ 2,540 are payable, prepaid factory insurance of $ 2.260 have expired, and depreciation on the factory building is $ 8.000. (c) 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) No. Account Titles and Explanation Debit Credit (a) Raw Materials Inventory Accounts Payable (Purchases of raw materials on account) (b) Factory Labor (To record factory labor costs) (c) (To record overhead costs)