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

$($a$)$ Purchased raw materials of $$22,400$ on account.

$($b$)$ Incurred factory labor of $$48,000.$

$($c$)$ Factory utilities of $$3,440$ are payable, prepaid factory insurance of $$3,160$ have

expired, and depreciation on the factory building is $$11,600.$

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.$)$