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Required information The Foundational 15 (Algo) [LO3-1, LO3-2, LO3-3, LO3-4] [The following information applles to the questions displayed below] Bunnell Corporation is a manufacturer that uses job-order costing. On January 1 , the company's inventory balances were as follows: The company applies overhead cost to jobs on the basis of direct labor-hours. For the current year, the company's predetermined overhead rate of $14.00 per direct labor-hour was based on a cost formula that estimated $560,000 of total manufacturing overhead for an estimated actlvity level of 40.000 direct labor-hours. The following transactions were recorded for the year: a. Raw materials were purchased on account, $606,000. b. Raw materials used in production, $561,200. All of of the raw materials were used as direct materials. c. The following costs were accrued for employee services: direct labor, $510,000; indirect labor, $150,000; selling and administrative salaries, $257,000. d. Incurred various selling and administrative expenses (e.g., advertising, sales travel costs, and finished goods warehousing), $382,000. e. Incurred various manufacturing overhead costs (e.g., depreciation, insurance, and utilities), $410.000. f. Manufacturing overhead cost was applied to production. The company actually worked 41,000 direct labor-hours on all jobs during the year. 9. Jobs costing $1,558,300 to manufacture according to their job cost sheets were completed during the year. h. Jobs were sold on account to customers during the year for a total of $3,075,000. The jobs cost $1,568,300 to manufacture according to their job cost sheets. Foundational 3-1 (Algo) Required: 1. What is the journal entry to record raw materials used in production? (if no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the raw materials used in production. Note: Enter debits before credits