In January, Oriole Company requisitions raw materials for production as follows: Job 1 $800, Job 2 $1,040, Job 3 $600, and general factory use $520. Prepare a summary journal entry to record raw materials used. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 31 Manufacturing Overhead Operating Overhead Raw Materials Inventory Debit 2440 520 Credit 2960