During the month of July, Cullumber Company incurred the following manufacturing costs: 1. Purchased raw materials of $8,730 on account. 2. Incurred factory labour costs of $31,700. 3. Factory utilities of $4,180 are payable, and depreciation on the factory building is $6,420. Account Titles and Explanation Debit Credit (To record purchases of raw materials on account) (To record factory labour costs) (To record overhead costs)