Required information [The following information applies 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 $15.75 per direct labor-hour was based on a cost formula that estimated $630,000 of total manufacturing overhead for an estimated activity level of 40,000 direct labor-hours. The following transactions were recorded for the year: a. Raw materlals were purchased on account, $646,000. b. Raw materlals used in production, $608,000. All of of the raw materlals were used as direct materlals. c. The following costs were accrued for employee services: direct labor, $580,000; Indirect labor, $150,000; selling and administratlve salarles, $317,000. d. Incurred varlous selling and administratlve expenses (e.g., advertlsing, sales travel costs, and finished goods warehousing), $376,000. e. Incurred varlous manufacturing overhead costs (e.g., depreclation, Insurance, and utilities), $480,000. f. Manufacturing overhead cost was applied to production. The company actually worked 41,000 direct labor-hours on all Jobs during the year. g. Jobs costing $1,765,050 to manufacture according to thelr job cost sheets were completed durling the year. h. Jobs were sold on account to customers durling the year for a total of $2,970,000. The jobs cost $1,775,050 to manufacture according to their job cost sheets. Required: 1. What is the journal entry to record raw materlals 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