Chen Company Uses a Standard Cost System

Chen Company uses a standard cost system. As such, all its inventories are carried on the books at standard, not actual, cost. During the most recent accounting period, the company had the following summary transactions:
1. Purchased, on credit, direct materials; the standard cost of these materials was $30,000, while the actual cost was $32,000.
2. Issued to production direct materials. The standard cost of materials that should have been used for this period's output was $35,000, while the standard cost of materials used in production during the period was $33,000.
3. Actual direct labor cost, which has been incurred but not yet paid, for the period was $75,000. The standard direct labor cost for this period's output was $80,000. The direct labor efficiency variance for the period was $10,000(F).
4. For the units completed during the period, the standard direct labor cost was $78,000, while the standard direct materials cost was $34,000.
5. For the units sold during the period, the standard materials cost was $30,000, while the standard direct labor cost was $76,000.
Required:
Given the above information, provide the correct journal entries for the following:
1. Purchase of direct materials
2. Issuance of materials to production.
3. Direct labor cost for the period.
4. The labor and materials cost associated with finished production this period.
5. The labor and materials cost associated with items sold during the period.