During the current month, Federer Company incurs the following manufacturing cost: a. Raw material purchases of $5,200 on account b. Factory labor of $20,000 c. Factory utilities of $2,200 payable, prepaid factory insurance of $2,000 has expired and depreciation on the factory buiilding is $3,000. During the current month, Federer Company incurs the following manufacturing cost: a. Raw material purchases of $5,200 on account b. Factory labor of $20,000 c. Factory utilities of $2,200 payable, prepaid factory insurance of $2,000 has expired and depreciation on the factory buiilding is $3,000