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purchased $6,100 on account, factory labor incurred $7,000, and factory utilities payable $2,800. Prepare separate journal entries for each type of manufacturing cost. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Coronado industries uses job order costing for its line of dual zone wine refrigerators. The cost incurred for production during 2022 totaled $24000 of materials, $17000 of direct labor costs, and $14000 of manufacturing overhead applied. The company ships all goods as soon as they are completed which results in no finished goods inventory on hand at the end of any year. Beginning Work in Process Inventory totaled $23000, and the ending balance is $17000. During the year, the company completed 25 refrigerators. How much is the cost per refrigerator? $2440$3120$1960$2200