During the current month, Cullumber Company incurs the following manufacturing costs.

(a)		Purchased raw materials of $18,300 on account.
(b)		Incurred factory labor of $40,200. Of that amount, $32,400 relates to wages payable and $7,800 relates to payroll taxes payable.
(c)		Factory utilities of $3,600 are payable, prepaid factory property taxes of $2,940 have expired, and depreciation on the factory building is $9,000.

Prepare journal entries for each type of manufacturing cost. (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)