Tony Toy Co. is a toy manufacturer that uses job-order costing. The following transactions were recorded for the month of February Feb. 2 The following salaries were incurred: factory labour, $15,000, and plant supervisory salary, $4,000. Feb. 8 Fabric purchased on account: $40,000. Feb. 14 Office information technology costs were incurred on account: $5,000. W Feb. $10,000 of fabric was used directly in production $500 was used as indirect materials. 20 Feb. Janitorial costs for the plant were paid: $1,500. 21 Students must use only the accounts listed in the Chart of Accounts below. Accounts Payables Accounts Receivables Selling, General and Administrative Expense Manufacturing Overhead Raw Materials Inventory Supplies Work in Process Inventory Factory Labour Cash Factory Wages Payables Finished Goods Inventory