The following manufacturing costs were incurred: 1. Materials purchased on account were $256,600, and wages for factory workers were $112,900. 2. Materials requisitioned and factory labour used by each job were as follows: Job Number Materials Factory Labour A1 $43,870 $29,000 A2 33,680 35,000 A3 40,090 17,900 A4 39,700 25,600 General factory use 3,200 5,400 Total $160,540 $112,900 3. Manufacturing overhead costs incurred on account were $69,200. 4. Depreciation on machinery and equipment was $16,720. 5. The manufacturing overhead rate is 75% of the direct labour cost. Prepare entries for manufacturing costs and assigning costs to production. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)Account Titles and Explanation Debit Credit Raw Materials Inventory 256600 Accounts Payable 256600 (To record purchases of raw materials on account) Factory Labour 112900 Payroll Liabilities 112900 (To record factory labour costs) (To assign raw materials to production) (To assign factory labour to production)