system will US Sung wie w UI CUSES. T yto BE20.2 (LO 1) During January, its first month of operations, Galli Group accumulated the following man ufacturing costs: raw materials CHF4.000 on account, factory labor CHF6,000 of which CHF5,200 re- lates to factory wages payable and CHF800 relates to payroll taxes payable, and factory utilities payable CHF2,000. Prepare separate journal entries for each type of manufacturing cost