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hello I'm stuck half way through my problem. Need some un sticking please and thank you Finn Manufacturing Company uses a job order cost accounting

hello I'm stuck half way through my problem. Need some un sticking please and thank you

Finn Manufacturing Company uses a job order cost accounting system and keeps perpetual inventory records. Prepare journal entries to record the following transactions during the month of June.

June 1 purchased raw materials for 20,000 on account

8 raw materials requisitioned by production

Direct Materials 8000

InDirect Materials 1000

15 paid factory utilities 2100 and repairs for factory equipment 8000

25 incurred 108000 of factory labor

25 time tickets indicated the following

direct labor 7000 hrs x $12 per hr =84000

indirect labor 3000 hrs x $ 8 per hr = 24000

25 applied manufacturing overhead to prduction based on a predetermined overhead rate of $7 per direct labor hour worked

28 goods costing 18000 were competed in the factory and were transferred to finish goods

30 goods costing 15000 were sold for 20000 on account

what I have so far

Jun 1 Raw Materials Inventory 20,000

accounts payable 20,000

Jun 8 Work In Process 8,000

Manufacturing Overhead 1,000

Raw Materials Inventory 9,000

Jun 15 Manufacturing Overhead 10,100

factory utilities 2,100

factory equip 8,000

Jun 25

I'm stuck on the incurred 108,000 of factory labor

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