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

 (a) Raw materials purchased in Account for $17,600. 

(b) Incurred factory labor of $41,400 . Of this amount, $30,400 relates to wages payable and $11,000 relates to payroll taxes payable. 

(c) $3,700 factory services payable, $2,530 prepaid factory estate tax expired, and factory building depreciation of $8,200. 

Prepare journal entries for each type of production cost.