Finn Manufacturing Company uses a job order cost accounting system and keeps perpetual inventory records.

June	1		Purchased raw materials for $20,000.
	8		Raw materials requisitioned by production:
			Direct materials		$8,000
			Indirect materials		1,000
	15		Incurred factory utilities, $2,100 and repairs for factory equipment, $8,000.
	25		Incurred $108,000 of factory labor.
	25		Time tickets indicated the following:
			Direct Labor	(7,000 hrs $12 per hr)	=	$84,000
			Indirect Labor	(3,000 hrs $8 per hr)	=	24,000
						$108,000
	25		Applied manufacturing overhead to production based on a predetermined overhead rate of $7 per direct labor hour worked.
	28		Goods costing $18,000 were completed in the factory and were transferred to finished goods.
	30		Goods costing $15,000 were sold.

Using the grid below, record the transactions during the month of June. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		Manufacturing Costs							Work in Process Inventory		Finished Goods Inventory		Cost of Goods Sold
Date		Raw Materials Inventory		Factory Labor		Manufacturing Overhead
June 1		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount			$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
8		enter a dollar amount		enter a dollar amount		enter a dollar amount			enter a dollar amount		enter a dollar amount		enter a dollar amount
8		enter a dollar amount		enter a dollar amount		enter a dollar amount			enter a dollar amount		enter a dollar amount		enter a dollar amount
15		enter a dollar amount		enter a dollar amount		enter a dollar amount			enter a dollar amount		enter a dollar amount		enter a dollar amount
25		enter a dollar amount		enter a dollar amount		enter a dollar amount			enter a dollar amount		enter a dollar amount		enter a dollar amount
25		enter a dollar amount		enter a dollar amount		enter a dollar amount			enter a dollar amount		enter a dollar amount		enter a dollar amount
25		enter a dollar amount		enter a dollar amount		enter a dollar amount			enter a dollar amount		enter a dollar amount		enter a dollar amount
25		enter a dollar amount		enter a dollar amount		enter a dollar amount			enter a dollar amount		enter a dollar amount		enter a dollar amount
28		enter a dollar amount		enter a dollar amount		enter a dollar amount			enter a dollar amount		enter a dollar amount		enter a dollar amount
30		enter a dollar amount		enter a dollar amount		enter a dollar amount			enter a dollar amount		enter a dollar amount		enter a dollar amount