Current Attempt in Progress

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

$($a$)$ Purchased raw materials of $$14,800$ on account.

$($b$)$ Incurred factory labor of $$32,800.$

$($c$)$ Factory utilities of $$2,490$ are payable, prepaid factory insurance of $$2,210$ have expired, and depreciation on the factory building is $$7,800.$

Prepare journal entries for each type of manufacturing cost. $($Use a summary entry to record manufacturing overhead.$)($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$

$($Purchases of raw materials on account$)$

$($b$)$

$($To record factory labor costs$)$

$($c$)$