Factory labor data for Galli Group is given in BE20.2. During January, time tickets show that the factory labor of CHF6,000 was used as follows: Job 1 CHF2,200, Job 2 CHF1,600, Job 3 CHF1,400, and general factory use CHF800. Prepare a summary journal entry to record factory labor used.

Data from BE20.2:

During January, its first month of operations, Galli Group accumulated the following manufacturing costs: raw materials CHF4,000 on account, factory labor CHF6,000 of which CHF5,200 relates to factory wages payable and CHF800 relates to payroll taxes payable, and factory utilities payable CHF2,000. Prepare separate journal entries for each type of manufacturing cost.