During the current month, Sheffield Company incurs the following manufacturing costs. (a) Purchased raw materials of $17,800 on account. (b) Incurred factory labor of $40,700. (c) Factory utilities of $3,900 are payable, prepaid factory property taxes of $2,800 have expired, and depreciation on the factory building is $9,800. Record the company's manufacturing costs in its job order costing system. Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead $ Purchased raw materials $ $ Incurred factory labor Factory utilities Factory property taxes Factory depreciation Balance $ $ $