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. $($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$)$

$($Purchases of raw materials on account$)$

$($b$)$

$($To record factory labor costs$)$

$($c$)$

$($To record overhead costs$)$