The following information was taken from Window Manufacturing's books after all accounting transactions were posted on its books at the end of January, in its first month of operations. Direct material costs were $$65,340$; the direct labor cost was $$27,000$; Manufacturing overhead consisted of indirect materials of $$3,530$ and indirect labor of $$1399.$ All jobs during the month of January were completed and sold at the end of the month.

Prepare the following daily entries for:

$(1)$ Charge the July cost of materials to work in process and factory overhead.

$(1)$ Record the July cost of materials for the Work in Process and Factory Overhead.

$(2)$ Charge the July cost of labor to work in process and factory overhead.

$(2)$ Record for July the labor cost for Work in Process and Factory Overhead.

$(3)$ Record the closing of factory overhead to work in process.

$(3)$ Record the closure of Factory Queched for Work in Process.

$(4)$ Record the completion of all jobs.

$(4)$ Record the completion of all jobs.