Current Attempt in Progress During the current month, Oriole Company incurs the following manufacturing costs. (a) Purchased raw materials of $16,000 on account. (b) Incurred factory labor of $35,200. (c) Factory utilities of $2,640 are payable, prepaid factory insurance of $2,360 have expired, and depreciation on the factory building is $8,400. Prepare journal entries for each type of manufacturing cost. (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 (a) (b) (Purchases of raw materials on account) Debit Credit (b) (Purchases of raw materials on account) (c) (To record factory labor costs) (To record overhead costs)