Gala Company is a manufacturer of laptop computers. Various costs and expenses associated withits operations are as follows. The company intends to classify these costs and expenses into the following categories: direct materials, direct labor, manufacturing overhead, and period costs. For each item, indicate the cost category to which it belongs. During January, its first month of operations, Carla Vista Company accumulated the following manufacturing costs: raw materials purchased $5,400 on account, factory labor incurred $6,100, and factory utilities payable $2,500. Prepare separate journal entries for each type of manufacturing cost. (List all dabit entries before credit entrias. Crecit occount tiles ore outoriatloolly hidented when omcunt is entered, Do not hient manually