Raid.r materials purchased on account Direct materials requisitioned into production Indirect materials requisitioned into production Direct labor cost [190D hours @ $40 per hour).............. Indirect labor cost [10,2131] hours @ $16 per hour) Depreciation on the factor}.F building Depreciation on the factor}:r equipment Utilities for the factor}.F Cost of jobs nished l[Cost of jobs sold Sales (all on account) Required: Prepare journal entries to record Quark's transactions for the month of January. Do not close out the manufacturing overhead account