The Lahn Company Produces and Sells a Single Product Actual Cost and Usage Figures for the Past Month Follow

The Lahn Company produces and sells a single product.Standards have been established for the product as follows:
$\begin{array}{|l|l|}\hline \text { Direct Materials } & 5 \mathrm{kgs} @ \$ 3.50 / 1 \mathrm{~b} .=\$ 17.50 / \text { unit } \\\hline \text { Direct Labour } & 3 \mathrm{hrs} @ \$ 5.50 / \mathrm{hr}=\$ 16.50 / \text { unit } \\\hline\end{array}$
Actual cost and usage figures for the past month follow:
$\begin{array}{|l|r|}\hline \text { Units Produced } & 750 \\\hline \text { Direct Materials Used } & 4,000 \text { kilograms } \\\hline \text { Direct Materials Purchased } & \$ 14,400(4,500 \mathrm{kgs}) \\\hline \text { Direct Labour Cost } & \$ 11,200(2,000 \mathrm{hrs}) \\\hline\end{array}$
Required:
Prepare journal entries to record:
a)The purchase of raw materials.
b)The usage of raw materials in production.
c)The incurrence of direct labour cost.