Brief Exercise 15-2 Your answer is partially correct. Try again. During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $4,100 on account, factory labor $6,900 of which $5,400 relates to factory wages payable and $1,500 relates to payroll taxes payable, and utilities payable $2,200. Prepare separate journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 31 Raw Materials Inventory Debit Credit Accounts Payable To record purchase of raw materials on account) 31 Work in Process Work in Process Inventory Factory Wages Payable Employer Payroll Taxes Payable (To record factory labor costs) 31 1Factory Labor Utilities Payable