During the current month, Wacholz Company incurs the following manufacturing costs. Purchased raw materials of $17, 600 on account. Incurred factory labor of $40,000. Of that amount, $30, 100 relates to wages payable and $9, 900 relates to payroll taxes payable. Factory utilities of $3, 400 are payable, prepaid factory property taxes of $2, 510 have expired, and depreciation on the factory building is $9, 100. Prepare journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)