During the first year of operations, Moss Manufacturing accumulated the following manufacturing costs: 2. Raw materials purchased on account Factory labor accrued ncurred manufacturing overhead on account $16,500 $7,200 $4,400 a. Prepare separate journal entries for each manufacturing cost. Raw Materials Purchased on Account: Account Titles Debit Credit Factory Labor Accrued: Account Titles Debit Credit Incurred Manufacturing Overhead on Account: Account Titles Debit Credit Moss used $12,400 of direct materials and $3,000 of indirect materials on Job 152. Prepare the journal entry to record the materials used. b. Account Titles Debit Credit