During the first year of operations, Crane Tool accumulated the following manufacturing costs: Raw materials purchased on account $15,120 Factory labor incurred 7,560 Manufacturing overhead incurred on account 5,040 Prepare separate journal entries for each manufacturing cost. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit (To record purchase of raw materials) (To record factory labor costs) (To record manufacturing overhead costs)