Patrick Co.produces computer desks and uses a standard cost system.Materials standards are 6.75 pounds of material at $10.40 per pound and 5.2 hours of labor at a standard wage rate of $10.50.During December,Patrick Co.produced and sold 3,100 desks.Materials purchases totaled 20,800 pounds at a total cost of $224,780.Materials usage totaled 20,970 pounds.Payroll totaled $183,660 for 17,140 hours worked.Patrick Co.does not maintain inventories other than direct materials.Prepare journal entries to record the following transactions.
a.Direct materials purchase
b.Direct materials usage
c.Direct labor incurred

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The Answer of Patrick Co.produces computer desks and uses a standard cost system.Materials standards are 6.75 pounds of material at $10.40 per pound and 5.2 hours of labor at a standard wage rate of $10.50.During December,Patrick Co.produced and sold 3,100 desks.Materials purchases totaled 20,800 pounds at a total cost of $224,780.Materials usage totaled 20,970 pounds.Payroll totaled $183,660 for 17,140 hours worked.Patrick Co.does not maintain inventories other than direct materials.Prepare journal entries to record the following transactions.
a.Direct materials purchase
b.Direct materials usage
c.Direct labor incurred