During the current month, Wacholz Company incurs the following manufacturing costs.

a. Purchased raw materials of $18,000 on account.

b. Incurred factory labor of $40,000.

c. Factory utilities of $3,100 are payable, prepaid factory property taxes of $2,700 have expired, and depreciation on the factory building is $9,500.

Using the format shown in Illustration 12.6, record the company’s manufacturing costs in its job order costing system.

Assign costs to work in process.