Following is a list of costs incurred by the Sitka Products Co. during the month of June:

Direct materials used	$12,000	Expired insurance	$3,000
Indirect materials used	3,000	Utilities	800
Direct labor employed	20,000	Repairs	700
Indirect labor employed	4,500	Depreciation expense
Selling expenses	6,000	--Machinery and equipment	1,200

Prepare the journal entries necessary to record the issuance of materials, the distribution of labor cost, the recording of factory overhead, and the entry transferring Factory Overhead to Work in Process.