Spacing BIU A A $57,000 Purchases of materials, on account Materials requisitions: Direct materials Indirect materials Labor incurred (not yet paid): Direct labor Indirect labor 41,800 1,000 22,400 1,060 Journalize the entries relating to materials and labor Date Accounts Debit Credit Next journalize the entry to record raw materials used in production Date Accounts Debit Credit Finally, journalize the entry to record the labor incurred in production but not yet paid. Date Accounts Debit Credit Hulu