View Policies Current Attempt in Progress During January, its first month of operations, Concord Company accumulated the following manufacturing costs: raw materials purchased $5,500 on account, factory labor $8,000, and utilities payable $2,200. Record the company's manufacturing costs in its job order costing system. Manufacturing Costs Raw Materials Inventory Factory Labor $ Purchased raw materials 5500 Incurred factory labor Factory utilities Balance $ Manufacturing Overhead 8000 $ 2200 $