Dahlia Company Operates a Manufacturing Facility in the BC Interior $2.0$

Dahlia Company operates a manufacturing facility in the BC Interior. At the beginning of 2012, Dahlia established the following standards for direct materials and direct labour:
Direct materials: $2.0$ pounds at $\$ 4.10$
Direct labor: $1.5$ hours at $\$ 7$ per hour During 2012, the following additional information was extracted from Dahlia's accounting records: Actual production: 32,000 completed units
Direct materials purchased: 70,000 pounds at $\$ 3.82$ , or $\$ 267,400$
Direct materials consumed: 65,000 pounds
Actual labor incurred: 51,000 hours at $\$ 6.30$ , or $\$ 321,300$
Direct-labor rate variance: $\$ 37,200$ favorable
Direct-labor efficiency variance: $\$ 22,500$ unfavorable Required:
Prepare journal entries to record the.
A. Purchase of direct materials.
B. Usage of direct materials.
C. Incurrence of direct labour costs.