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

(a)		Purchased raw materials of $17,000 on account.
(b)		Incurred factory labor of $38,000. Of that amount, $29,000 relates to wages payable and $9,000 relates to payroll taxes payable.
(c)		Factory utilities of $3,000 are payable, prepaid factory property taxes of $2,500 have expired, and depreciation on the factory building is $8,000.

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)	enter an account title to record purchases of raw materials on account	enter a debit amount	enter a credit amount
	enter an account title to record purchases of raw materials on account	enter a debit amount	enter a credit amount
	(Purchases of raw materials on account)
(b)	enter an account title to record factory labor costs	enter a debit amount	enter a credit amount
	enter an account title to record factory labor costs	enter a debit amount	enter a credit amount
	enter an account title to record factory labor costs	enter a debit amount	enter a credit amount
	(To record factory labor costs)
(c)	enter an account title to record overhead costs	enter a debit amount	enter a credit amount
	enter an account title to record overhead costs	enter a debit amount	enter a credit amount
	enter an account title to record overhead costs	enter a debit amount	enter a credit amount
	enter an account title to record overhead costs	enter a debit amount	enter a credit amount
	(To record overhead costs)