Following is a list of costs incurred by the Sitka Products Co. during the month of June:

Prepare the journal entries necessary to record the issuance of materials, the distribution of labor cost, the recording of factory overhead, and the entry transferring Factory Overhead to Work in Process.

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Expired insurance Utilities Repairs $12, 000 3, 000 20, 000 4, 500 6, 00 Direct materials Indirect materials used Direct labor employed Indirect labor employed Selling expenses $3, 000 800 700 Depreciation expense --Machinery and equipment 1, 200