During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials purchased $4,000 on account, factory labor $6,000, and utilities payable $2,000. In January, requisitions of raw materials for production are as follows: Job 1 $900, Job 2 $1,200, Job 3 $700, and general factory use $600. Using the format shown in Illustration 12.9, record raw materials used. Record the assignment of factory labor costs.