Toy Manufacturing Company uses a job order cost accounting system and keeps perpetual inventory records. Toy has the following transactions for the month of June.

Note: Toy uses this Chart of accounts: Cash, Raw Materials Inventory, Work In Process Inventory, Manufacturing Overhead, Factory Labor, Factory Wages Payable, Accounts Payable.

June 1 Purchased raw materials for $25,000 on account.

8 Raw materials requisitioned by production: Direct materials $9,000 Indirect materials 1,000

15 Paid factory utilities, $2,000 and repairs for factory equipment, $8,000.

25 Incurred $108,000 of factory labor.

25 Time tickets indicated the following: Direct Labor (7,000 hrs $12 per hr) = $84,000 Indirect Labor (3,000 hrs $8 per hr) = 24,000 $108,000

Required Prepare journal entries to record the above transactions during the month of June. Use the format provided below.