June $1$ Purchased raw materials for $$20,400$ on account.

$8$ Rawmaterials requisitioned by production:

Direct materials

$$8,160$

Indirect

materials

$1,020$

$15$ Paid factory utilities, $$2,142$ and repairs for factory equipment, $$8,160.$

$25$ Incurred $$108,000$ of factory labor.

$25$ Time tickets indicated the following:

$\backslash$table$[[$Direct Labor,$\backslash$table$[[(7,000$ hrs $$$$12$ per$],[$hr$)]],$$$84,000$