(To record factory labor costs) (To assign factory iabor to jobs and overhead) 28 Goods costing $18,900 were completed in the factory and were transferred to finished goods inventory. 30 Goodscosting $15,900 were sold for $20,900 on account. Prepare joumal entries to record the above transactions during the month of June. (Credit account titles are outomotically indented when the amount is entered, Do not indent manually, List all debit entries before credit entries. Fiecord journal entries in the order presented in the problems (To apply overhead to jobs) Carla Vista Manufacturing Company uses a job order cost system and keeps perpetual inventory records. June 1 Purchased raw materials for $19,200 on account. 8 Raw materials requisitioned by production: 15 Poid factory utilities, $2,016 and repairs for factory equipment, $7,680. 25 Incurred $114.000 of factory labor. 25 Time tickets indicated the following: 25 Applied manufacturing overhead to production based on a predetermined overhead rate of 59 per direct labor hour worked. 28 Goods costing $18,900 were completed in the factory and were transterred to finished goods inventory