During the current month, Wacholz Company incurs the following manufacturing costs. (a) Purchased raw materials of $17,700 on account. (b) Incurred factory labor of $38,400. Of that amount, $30,300 relates to wages payable and $8,100 relates to payroll taxes payable. (c) Factory utilities of $3,200 are payable, prepaid factory property taxes of $2,660 have expired, and depreciation on the factory building is $9,600. 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) (b) (Purchases of raw materials on account) (c) (To record factory labor costs) (To record overhead costs)