During the first year of operations, Pharoah Tool accumulated the following manufacturing costs: Raw materials purchased on account $13,440 Factory labor incurred 6,720 Manufacturing overhead incurred on account 4,480 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 (To record purchase of raw materials) (To record factory labor costs). (To record manufacturing overhead costs)) Debit Credit