June $1$ Purchased raw materials for $$23\mathrm{.}200$

$8$ Raw materials requisitioned by production:

Direct materials

$$9\mathrm{.}280$

Indirect materials

$1,160$

$15$ Incurred factory utilities, $$2\mathrm{.}436$ and repairs for factory equipment. $$9\mathrm{.}280.$

$25$ Incurred $$125,280$ of factory labor:

$25$ Time tickets indicated the following: worked.

$28$ Goods costing $$18,000$ were completed in the factory and were transferthed to finished sodods.

$30$ Goods costing $$15\mathrm{.}000$ were sold. preceding the number eg $-45$ or parentheses es$.(45).)$