View Policies Current Attempt in Progress During January, its first month of operations, Martinez Company accumulated the following manufacturing costs: raw materials purchased $\backslash (\backslash$$ $6,100\backslash )$ on account, factory labor $\backslash (\backslash$$ $7,000\backslash ),$ and utilities payable $\backslash (\backslash$$ $2,800\backslash ).$ Record the company's manufacturing costs in its job order costing system.