Prepare entries in accumulating manufacturing costs BE2.2 (LO 1), AP During January, its first month of operations, Dieker Company accumulated the fol- lowing manufacturing costs: raw materials purchased $4,000 on account, factory labor incurred $6,000 of which $5,200 relates to factory wages payable and $800 relates to payroll taxes payable, and factory utilities payable $2,000. Prepare separate journal entries for each type of manufacturing cost.