Darren Company Adopted a Standard Cost System Several Years Ago

Darren Company adopted a standard cost system several years ago.The standard costs for the prime costs of its single product are as follows:

$$\begin{array} { | l | l | } \hline \text { Material: } 8 \text { klograms } @ \$ 5 \text { per kilogram } & \$ 40.00 \\\hline \text { Labor: } 6 \text { hours } @ \$ 8.20 \text { per hour } & \$ 49.20 \\\hline\end{array}$$ The following operating data were taken from the records for November: $$\begin{array} { | l | l | } \hline \text { Units completed } & 5,600 \text { units } \\\hline \text { Budgeted output } & 6,000 \text { units } \\\hline \text { Purchase of materials } & 50,000 \text { kilograms } \\\hline \text { Total actual labor costs } & \$ 300,760 \\\hline \text { Actual labor hours } & 36,500 \text { hours } \\\hline \text { Material efficiency (quantity) variance } & \$ 1,500 \text { unfavorable } \\\hline \text { Total material variance } & \$ 750 \text { unfavorable } \\\hline\end{array}$$ Required:
Prepare the journal entries to record the following:
a.Purchase and use of direct materials (Assume materials are used as purchased and no inventory is maintained).b.Recognition of direct labor.