Sandhill Manufacturing uses a job-order cost system and applies overhead to production on the basis of direct labour costs. On January 1,2022, Job No. 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $30,900, direct labour $15,300, and manufacturing overhead $20,400. As at January 1, Job No. 49 had been completed at a cost of $120,800 and was part of finished goods inventory. There was a $25,800 balance in the Raw Materials Inventory account on January 1. During the month of January, Sandhill Manufacturing began production on Jobs 51 and 52 , and completed Jobs 50 and 51 , Jobs 49 and 50 were sold on account during the month for $152,100 and $198,000, respectively. The following additional events occurred during 1. Sandhill purchased additional raw materials, $106,000 on account. 2. It incurred factory labour costs of $76,700. 3. It incurred manufacturing overhead costs as follows: depreciation on equipment $14,300, and various other manufacturing overhead costs on account $22,600. 4. It assigned direct materials and direct labour to jobs as follows: 5. It assigned indirect materials of $17,300 and indirect labour of $18,500. Prepare the journal entries to record the purchase of raw materials, the factory labour costs incurred, and the manufacturing overhead costs incurred during the month of January. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually) 3. Manufacturing Overhead 36900 Accumulated Depreciation-Equipment Accounts Payable 5. Work in Process Irventory Factory Wages Payable Manufacturing Overhead